Diamond Bar City Council
June 2, 2026

502 – Vehicle Replacement Fund ............................................................................ 234 503 – Equipment Replacement Fund....................................................................... 235 504 – Building Facility & Maintenance Fund ............................................................ 236 Section 13: Fiduciary Fund ...................................................................................... 237 601 – Other Post Employment Benefits Trust Fund................................................. 238 Appendix.................................................................................................................... 239 Glossary................................................................................................................... 240 Appropriation Limit Calculation ................................................................................ 243 Fund & Department Relationship ............................................................................. 245 6 Draft

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June 2, 2026
Honorable Mayor and Council Members
City of Diamond Bar
RE: City Manager’s Recommended Budget for Fiscal Year 2026/27 Presented for your consideration and approval, is the City’s Annual Operating Budget and Capital Improvement Program for Fiscal Year (FY) 2026/27.

Background: Ongoing General Fund Structural Deficit
The Proposed FY 2026/27 Budget reflects the second year of the City’s ongoing structural deficit – a structural deficit is where recurring revenues are not able to keep up with the rate of inflation and cost increases. Unlike one-time or cyclical shortfalls, a structural deficit requires deliberate and ongoing policy actions, such as revenue enhancements, expenditure reductions, service-level adjustments, or other reforms, to eliminate the underlying gap. Though the Proposed FY 2026/27 Budget is balanced due to one-time revenue increases from realigned Use Fees, the updated Ten-Year General Fund Forecast remains largely unchanged from the prior year under a status quo scenario. Unless new recurring revenues materialize, or further service level reductions are made, the City can expect to see significant deficits starting as soon as next FY 2027/28 wherein a deficit of $790 thousand is anticipated even at the City's current reduced service levels. If this pattern holds, the City can expect to see the complete utilization of the General Fund’s $30 million fund balance by year eight, putting at stake the high quality of life, level of public safety and public infrastructure the City has prized since incorporation. Accordingly, while the Proposed FY 2026/27 Budget represents an important step toward fiscal stability, continued discipline will be necessary to maintain structural balance in future years. The Ten-Year General Fund Forecast is included in the accompanied budget schedules.

Proposed FY 2026/27 General Fund Budget Overview
The Proposed FY 2026/27 Operating Budget reflects a continued focus on longterm fiscal sustainability, responsible stewardship of public resources, and the 8 Draft

preservation of essential City programs and services. Compared to the prior year, the City has made meaningful steps toward addressing its structural deficit through a combination of revenue enhancements and significant expenditure reductions. Hence, the Proposed FY 2026/27 Budget includes updated development-related user fees and multiple reductions to selected programs and services. These proactive actions eliminated an initial starting deficit of $1.6 million, producing a balanced General Fund budget for the upcoming fiscal year. However, the expected growth of updated revenues is not anticipated to match the growth in the rate of inflation and cost increases for utilities, maintenance, insurance, personnel, and contract/professional services facing the City (as shown in the ten-year forecast). This fact necessitates further action to reduce costs or increase revenues ahead of the next fiscal year.

Presently, General Fund revenues in FY 2026/27 are projected to increase by

5.6% compared to the prior year. As mentioned above, this increase is primarily attributable to updated user fees for development-related services, which are projected to increase by 76.8% in the coming year (however, future year growth is expected to be approximately one percent based on historical fee activity). This update brings total development fee revenues to approximately $4.1 million. These updated fees better align cost recovery with the cost of providing services and reduce the extent to which General Fund resources subsidize development activity.

In addition to revenue enhancements, the Proposed FY 2026/27 Budget includes approximately $987 thousand in reductions to programs and services.

These reductions were necessary to balance the budget while preserving core municipal services and maintaining the City’s commitment to fiscal discipline.

Although difficult, these reductions reflect a measured and proactive approach to addressing the City’s ongoing fiscal challenges. As a result of these efforts, the Proposed FY 2026/27 General Fund Budget is balanced and proposes the one-time use of fund balance in the amount of $27 thousand for the City's Hazard Mitigation Plan Update.
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Despite fiscal challenges, the proposed budget continues to prioritize implementation of the City Council’s high-priority objectives and remains guided by the three overarching goals in the adopted FY 2024–2027 Strategic Plan:
• Responsible Stewardship of Public Resources
• Open, Engaged and Responsive Government
• Safe, Sustainable and Healthy Community
FY 2026/27 Department Work Plans
The FY 2026/27 Department Workplans included herein highlight some of the key initiatives and projects that will be supported, with funding sources, over the next year, as well as what has been accomplished during the prior year. These Workplans items are each tied to the 2024-2027 Strategic Plan Goals and Objectives, and Performance Measures, as a way to measure progress. 10 Draft

2024-2027 Strategic Plan
In April 2020, the City Council adopted the 2021-2024
Diamond Bar Strategic Plan which set high-level
aspirational goals and priorities for the community
over a three-year period. With the close of Fiscal Year 2022/23, the City Council adopted an updated 2024-
2027 Strategic Plan in April 2023. The new Strategic
Plan builds upon past success and is designed to
serve as the foundation for consistent policy and
funding decisions, while being flexible enough to
adapt to new, unforeseen challenges and issues.

The 2024-2027 Strategic Plan includes the following
Core Values:
• Community & Livability
• Transparency & Accountability
• Service & Professionalism
To meet these Core Values, the plan establishes Goals and Objectives that set priorities for consistent policy making and guide the day-to-day operations of the City. Performance Measures are also identified which are used as key indicators to gauge progress over time. There are three (3) overarching Goals that include:

1. Responsible Stewardship of Public Resources

2. Open, Engaged and Responsive Government

3. Safe, Sustainable and Healthy Community

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General Fund Revenues: $34.1 Million
Proposed General Fund revenues for FY 2026/27 have increased $1.8 million, or

5.6%, when compared to the prior FY 2025/26 Adopted Budget. The following are noteworthy General Fund revenue items incorporated into the proposed FY 2026/27 Operating Budget. The table below compares the prior year adopted budget to the Proposed FY 2026/27 Budget, and the percent of change for next fiscal year.

Property Taxes Adopted Proposed
FY 25/26 FY 2026/27
The estimated change in the City's net taxable
value of secured real property for FY 2026/27 is
expected to increase 3.6% ($155 thousand). This
increase is offset by decreases for unsecured and
supplemental property tax rolls which will result in a
net year-over-year change to all Property Tax
revenue categories of 0.6%. The City uses HdL as a
consultant to help monitor, audit and project this
major revenue source.
$6,971,047 $7,013,000

0.6%
Property Tax in Lieu of VLF (Vehicle License Fees) Adopted Proposed FY 25/26 FY 2026/27
This major revenue source grows at the same
general pace as the City's net taxable value (3.6%).

The City’s consultant, HdL, also assists with the
projection of this significant revenue item.
$8,107,449 $8,399,320

3.6%
Sales Taxes Adopted Proposed
FY 25/26 FY 2026/27
Sales tax revenue is projected to decline by $98
thousand compared to the prior year. This
$6,413,700 $6,315,937
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downward revision is primarily driven by updated
assumptions regarding statewide and national
economic growth. The City is seeing continued
declines across key sectors, including Business &
Industry ($88 thousand), Fuel & Service Stations ($74
thousand), Food & Drugs ($74 thousand), and
Building & Construction ($7 thousand). These
decreases were offset by increases to General
Consumer Goods ($84 thousand), Restaurants ($38
thousand), and online sales distributed by the
County Pool ($30,000).

For the fourth quarter of 2025 (October–
December), Diamond Bar experienced a 5.9%
decline in sales tax revenue compared to the same
quarter in 2024, ranking 78th out of 88 cities in Los
Angeles County. This trend appears to reflect
Diamond Bar’s unique retail composition, as at least
one neighboring LA County city experienced a

3.9% increase during the same period.
-1.5%
Transient Occupancy Taxes Adopted Proposed
FY 25/26 FY 2026/27
Transient Occupancy Tax is projected to increase
by $90 thousand based on current trends.
$1,449,000 $1,539,000

6.2%
Use of Money & Property Adopted Proposed
FY 25/26 FY 2026/27
Investment Income – General Fund investment
income is anticipated to decline $329 thousand as
the City's portfolio reflects changes to the interest
rate environment and Federal Open Market
Committee policy.
$1,249,000 $920,260
-26.3%
Rental Revenue – Revenue from rentals at the
Diamond Bar Center is anticipated to increase by
$52 thousand.
$1,102,500 $1,163,000
Field and Park Facility Rentals, and related Facility
Security Charges, are anticipated to decrease by
$1,500.

5.5%
Cell tower lease revenue is projected to increase
$10 thousand due to CPI adjustments for current
leases.
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Current Service Charges Adopted Proposed
FY 25/26 FY 2026/27
Development Fees – Revenue from Building,
Planning and Engineering activity is estimated to
increase $1.8 million due to the recent
comprehensive update to the City's User Fee
Schedule which aimed to recoup the full cost of
providing these services.
$2,315,210 $4,092,688

76.8%
Recreation Programs – Program revenue is
projected to increase $4 thousand mainly due to
Contract Classes and Athletic Programs, offset by a
reduction to Youth Programs.
$618,425 $622,675

0.7%
Gas Tax – Transfer In Adopted Proposed
FY 25/26 FY 2026/27
The Transfer-In from the Gas Tax Fund reimburses
the General Fund for eligible road maintenance
activities each year. However, as maintenance
costs continue to rise, available Gas Tax revenue
remains insufficient to fully cover these expenses.
$1,435,000 $1,435,000

0.0%

General Fund Expenditure Budget: $34.2 Million
Proposed recurring General Fund expenditures for FY 2026/27 have increased $1.8 million, or 5.6% when compared to the prior FY 2025/26 Adopted Budget. In addition, staff is proposing a one-time expense in the amount of $56 thousand for the City’s Hazard Mitigation Plan Update, bringing total proposed expenditures to $34.2 million.

In response to declining revenues and an initial $1.6 million starting deficit, staff conducted a thorough review of all expense accounts and took deliberate steps to reduce or eliminate expenses in order to present a balanced budget for the upcoming year. As a result, $987 thousand has been reduced from the 14 Draft

General Fund which significantly affects programs and services for the upcoming fiscal year. These reductions are in addition to $250 thousand in ongoing reductions to the FY 2025/26 Adopted Budget which reduced budgets for vehicle replacements and the parking lot slurry seal program at various parks.

Key reductions reflected in the Proposed FY 2026/27 General Fund Budget, as presented during the Community Budget Workshop #1 (held March 3, 2026), are presented in the table below:

PROPOSED FY 2026/27

GENERAL FUND PROGRAM & SERVICE LEVEL REDUCTIONS
Reductions
Public Safety Programs Reductions $ (198,500)
Automated License Plate Readers (Flock Safety) (170,000) As Needed Suppression Patrols (25,000)
Public Safety Outreach (2,500)
Report for Reward Program (1,000)
Community Beautification Reductions $ (345,700)
Homeless Encampment Remediation (25,000)
Lighting & Landscape Dist. 38 Subsidy Median Maint. (161,700) Parks Landscape Watering (15% reduction) (50,000)
Right-of-Way Cleanup Contract (44,000)
Sunset Crossing Fence Repair (15,000)
Tree Maint : Reduce service requests/plantings; keep emergency funds (50,000) Economic Development Reductions $ (38,000)
Community Organization Support (10,000)
Eliminate Restaurant Week Banners (keep virtual program) (8,000) Various Economic Development Program Reductions (20,000) Community Event Reductions $ (163,047)
Eliminate 2026 Snowfest (96,933)
Reduce Concerts in Park, Eliminate Movies in Park (66,114) Road Maintenance Reductions $ (132,000)
Sidewalk Repairs (use alternative methods) (100,000)
Road Maint Supplies (20,000)
Road Maint Tools (5,000)
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Street Sweeping (7,000)
Other Reductions $ (109,700)
Records Mgmt. Services (15,000)
Misc. Professional Services (20,000)
Indoor plant service (City Hall) (7,500)
Community Satisfaction Survey (35,000)
Misc. Public Works Contracts (32,200)
Total Reductions $ (986,947)
Notwithstanding the aforementioned reductions, the following highlighted items are presented for City Council consideration:

Public Safety:
• Law Enforcement – FY 2026/27 County of Los Angeles Sheriff’s Department (LASD) expenditures are expected to be approximately $9.1 million, representing the single largest line item and approximately 26.6% of proposed General Fund expenditures (down from 27.4%). LASD proposed expenditures reflect a net increase of $265 thousand year-over-year, inclusive of a contract rate increase of 2.3% (down from 4.37% in the prior year) plus an increased Liability Trust Fund (LTF) surcharge of 14.5% (up from 13% in the prior year) on each contracted position. The General Fund includes a transfer-in from the Law Enforcement Reserve Fund in the amount of $25,000 for as-needed special assignments and suppression patrols which have proven to be a cost-effective approach to reducing crime and responding to specific public safety issues throughout the year. • Crossing Guard Services – The City provides Crossing Guard Services at seven (7) elementary schools and two (2) middle schools with a total of 16 guards. The total budget for crossing guard services in FY 2026/27 is $289,800.
• Animal Control – Since incorporation, the City has contracted with the Inland Valley Humane Society (IVHS) for animal control and licensing services. The current agreement, last amended in 2021, follows a gross contract model in which the City pays the full cost of services, offset by any licensing revenue collected by IVHS. Since last year, three large member cities have withdrawn from IVHS (Montclair, Chino, Ontario), with the City of Baldwin Park recently being added into IVHS’ service territory 16 Draft

effective July 1, 2026. IVHS also expanded with the acquisition of the San Gabriel Valley Humane Society, which includes the cities of San Gabriel and Temple City.

While FY 2025/26 experienced a one-time cost increase of 15%, the FY 2026/27 proposed increase for IVHS Animal Control services is 3%.

The gross cost for this contracted service in FY 2026/27 is anticipated to be $667,300. After accounting for estimated licensing and service fee revenues of $80,000, the proposed budget of $587,300 reflects an increase of $15,500 compared to the previous fiscal year.

Human Resources – Each year, the City Council adopts the Compensation and Benefits Plan for the upcoming fiscal year which includes cost of living adjustments, and employee positions with associated salary ranges and benefits. To remain an “Employer of Choice” in the region the City must continue to reinvest in its personnel (i.e. human capital) in a manner similar to its capital projects and infrastructure. To identify and prioritize investment in organizational staffing and organizational structure, and to maintain, enhance and expand City programs, the City has developed a focused effort, led by members of the City Manager’s executive team, referred to as the Human Capital Investment Program (HCIP). This year, staff is planning on implementing flexible staffing solutions to replace current vacant part-time positions in the Parks and Recreation and Public Works Departments. These position swaps will maintain the City’s commitment to investing in optimizing service delivery while providing minimal fiscal impact in the upcoming year. Having an agile workforce able to respond to the changing needs of the community and carry out City priorities is essential. There are sufficient budgeted resources in the proposed departmental budgets; and the positions, as well as salary ranges, already exist in the City’s classification and compensation plan. Therefore, the following position swaps are requested for FY 2026/27 for a total year-one savings of $2,040.

*Assumed 3.0% COLA in years 2-5.
• Cost-of-Living Adjustment – The City’s Personnel Rules and Regulations specify that the City Manager may request that the City Council authorize a Cost-of-Living Adjustment (COLA) for employees based on the March-toMarch rates of the federal Consumer Price Index (CPI) for Wage Earners and Clerical Workers in Los Angeles/Orange Counties. This year’s CPI calculation in March 2026 was 3.6%. In order to avoid real wage losses and remain an “Employer of Choice” in the surrounding Los Angeles, Orange, Riverside and 17 Draft

San Bernardino counties, it is recommended that the salary schedules for all benefitted classifications of employment including all executive positions, be increased by 3.6% effective with the pay period beginning June 27, 2026. A $100 per month increase to the Benefit Allotment is also recommended for all benefitted classifications of employment including the executive positions and members of the City Council to help keep up with corresponding health premium rate increases. This annual COLA and Benefit Allotment adjustment is a routine maintenance item to preserve the City’s competitive compensation structure. The total estimated cost is approximately $432 thousand, of which $378 thousand is funded by the General Fund.

Parks & Recreation –The proposed Parks & Recreation department budget was developed based on continued community interest in valuable programs, services, and events. With City Council support, the department made several strategic adjustments while considering the financial challenges facing the City.

These adjustments include the cancelation of the Winter Snow Fest Event, Movies in the Parks, and reductions to the Concerts in the Park series. Several programs and events offered this year to support an active and healthy community include summer youth day camp, senior activities & dances, field allocations for sports organizations, contract classes, picnic reservations, and community special events. This fiscal year will also include the Wedding and Event Expo at the DBC, which serves to promote the facility and is a mostly a cost-neutral event. Traditional special events, including the Windmill Lighting, Veterans Recognition Ceremony, and the Halloween Party, will continue to bring the community together.

Expenses for recreation programs ($2.75 million, a 0.6% decrease) and Diamond Bar Center operations ($1.81 million, a 2.8% increase) have been adjusted commensurate with anticipated activities and service level reductions for a combined budget of $4.56 million, a total increase of $32 thousand from the prior year. Total departmental revenue, including Diamond Bar Center rentals ($750 thousand, an increase of $50 thousand from the prior year) and other recreation program revenue ($622 thousand, an increase of $4 thousand from the prior year amount) is budgeted at $1.37 million for FY 2026/27.

Special Revenue Fund Highlights
• Integrated Waste Management Fund (250) – The proposed budget of $1.1 million includes a proposed line item for $180 thousand for a routine Residential and Commercial Waste Hauler Compliance Audit, a reimbursable cost paid for by the waste haulers. In addition, $21 thousand is proposed for expanded student waste reduction and recycling field 18 Draft

trips. Additionally, the City has maintained a student environmental education program for 3rd-6th graders with Discovery Cube for several years. This program, budgeted at $40 thousand, has been well-received by schools as it provides a fun and interactive way to educate students about recycling, organic waste, and sustainable purchasing choices.

Additionally, it supports the goals of SB 1383, particularly through Discovery Cube’s organics lab, which includes composting and vermicomposting activities.
• Lighting & Landscape Assessment Districts (LLADs) – Much work has been done in recent years to address operating deficits and reduce General Fund subsidies to the LLADs, particularly Districts 39-2022 and 41-2021. Total General Fund contributions to all three districts for FY 2026/27 is budgeted at $149 thousand, a decrease of $126 thousand from the prior year.

Budgeted resources and expenditures for all three districts for FY 2026/27 are shown below. It should be noted that some districts are utilizing fund balance for proposed operations and that the General Fund subsidy to LLAD No. 38 was reduced as part of the budget balancing strategy for FY 2026/27:

• Traffic Mitigation Fund (246) – The City receives Traffic Mitigation Funds to address transportation system impacts associated with development. Staff is recommending the establishment of a prioritized list of street improvement projects to ensure these funds are deployed strategically and transparently. The proposed budget of $350,000 will utilize interest earned on the funds to aid the City’s effort to:
o Align traffic mitigation fund expenditures with nexus and eligibility requirements
o Prioritize traffic mitigation projects that best improve traffic flow and safety
o Provide a clear and defensible framework for future project selection.
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• Tres Hermanos Fund (248) – The proposed budget of $120 thousand (an increase of $40 thousand) is for the City’s share of maintenance costs provided to the Tres Hermanos Conservation Authority.
• AB 2766 Air Quality Management District Fund (251) – AB 2766 Air Quality Management District Fund (251) – The proposed budget of $74 thousand represents no change from the prior year. A total of $35,000 is being shifted from the neighborhood traffic management program (NTMP) to fund the lease of four (4) zero-emission fleet vehicles, leaving sufficient funds in the amount of $39,000 to accommodate citizen requests for traffic improvements.
• Beverage Container Recycling Grant Fund (254) – The proposed $14 thousand budget includes new recycling receptacles for business and school programs.
• Hazard Mitigation Fund (256) – The proposed budget of $221 thousand is requested to updated the City’s Hazard Mitigation Plan in order to remain in compliance with FEMA and State planning requirements. City staff submitted a grant application in 2025 and are awaiting FEMA’s determination. There is a corresponding request of $56,000 from the General Fund to meet the granting agency’s 25% cost-share requirement. • Park Development Fund (262) – The proposed budget of $250 thousand is for the construction of the Sycamore Canyon Park Lower Bridge Replacement project as discussed in the FY 2026/27 CIP.

Internal Service Funds Highlights
• Debt Service Fund (401) – In May 2021, the City refunded the outstanding Lease Revenue Bonds associated with the original acquisition and construction of the Diamond Bar Center. This achieved a gross savings of $1.736 million and present value savings of $1.63 million (or 20.85%) for the General Fund, which translates to approximately $144,700 in average annual debt service savings for the remainder of the term through June 1, 2033 at an effective interest rate of 1.15%. The 2021 Bonds were rated by S&P as AA+ (top rating for this type of bond) which is a testament to the Council’s conservative and prudent fiscal policies. The total debt service (principal and interest) for FY 2026/27 will be $722 thousand, and is funded by a transfer to the Debt Service Fund from the General Fund. 20 Draft

• Self-Insurance Fund (501) – CA Joint Powers Insurance Authority (CJPIA) covers the City’s Property, Pollution Liability, Crime, General Liability and Workers’ Compensation needs. The combined premiums for Property, Pollution, Crime and General Liability are anticipated to be approximately $820 thousand, which reflects a year-over-year increase of $169 thousand (26%). This amount is up from the prior year increase of $117 thousand which, at the time, represented a year-over-year increase of 22%. All funding for the Self-Insurance Fund is provided by a transfer-in from the General Fund.
• Vehicle Maintenance & Replacement Fund (502) – The proposed budget of $137 thousand is recommended for necessary operations and maintenance of the citywide fleet, as well as the lease of four (4) new zero-emission electric vehicles funded by a transfer-in from the AB 2766 Fund (fund 251) in the amount of $35 thousand. The remaining budget of $102 thousand is requested to cover fuel and maintenance costs for the City’s current fleet, and is provided by a transfer-in from the General Fund.
• Computer Equipment Maint. & Replacement Fund (503) – The proposed budget of $208 thousand is recommended for necessary information systems, hardware upgrades, and replacements, such as:
• Additional mobile touch screens for ELM project ($5 thousand) • (2) Multi-function Copier Replacements ($25 thousand) • (2) Firewalls ($15 thousand)
• (2) Timer Server Replacements ($18 thousand)
• Additional Tyler support for post go-live reporting ($45 thousand) Plus items carried over from the prior year:
• Phase 2 ELM System Integration with Laserfische and Financial System ($80 thousand)
• New Touch-Screens for Employee Time Keeping ($20 thousand) • Building Facility & Replacement Fund (504) – Proposed revenues include a transfer-in from the General Fund in the amount of $100 thousand, per the City’s adopted fund balance policy. There are no expenses proposed for 2026/27.

Fiduciary Fund
• OPEB Trust Fund (601) – The proposed budget of $115 thousand consists only of revenue via a transfer-in from the General Fund in the amount of 21 Draft

$88,000 and investment earnings in the amount of $26,600 designated to fund the City’s Other Post-Employment Benefits (OPEB) Trust, an investment vehicle managed by CalPERS for the purpose of reducing the City’s long-term OPEB liabilities (e.g. retiree medical costs). This amount is unchanged from the prior fiscal year. There are no expenses budgeted in this fund.

Proposed FY 2026/27 Capital Improvement Program
Conclusion
The Proposed FY 2026/27 Operating Budget and Capital Improvement Program reflects a disciplined and balanced approach to addressing the City’s ongoing fiscal challenges. Through updated user fees, increased General Fund revenues, and approximately $987,000 in program and service reductions, the proposed budget closes an initial $1.6 million deficit while maintaining funding for essential City operations and priority capital needs.

While this represents meaningful progress, the City’s long-term forecast projects a renewed General Fund shortfall of approximately $790 thousand in FY 2027/28. As a result, continued fiscal discipline and efforts to align ongoing revenues with ongoing expenditures will remain necessary. Staff will continue working on strategies to strengthen long-term fiscal sustainability, including opportunities to enhance revenues, control costs, and evaluate service delivery priorities and will explore recommendations with the City Council in the coming months.

I would like to express my appreciation to the Executive Management Team, especially Finance Director Jason M. Jacobsen, for their efforts in preparing this year’s Budget. I would also like to thank all of our talented and dedicated staff for their continued and unwavering flexibility, creativity and support in the delivery of city services.
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I would like to recognize the City Council for their effective fiscal leadership and commitment to serving the community. It is through the City Council’s forwardthinking leadership and prudent fiscal practices, that Diamond Bar is able to deliver a commitment to service excellence and strive to achieve our Community Values: Community & Livability, Transparency & Accountability, Service & Professionalism.

Respectfully submitted,
Daniel Fox
City Manager
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CITY LEADERSHIP
Mayor
Steve Tye
Mayor Pro Tem
Ruth Low
Council Member
Chia Yu Teng
Council Member
Andrew Chou
Council Member
Stan Liu
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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ORGANIZATIONAL STRUCTURE
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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BUDGET AWARDS
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
Government Finance Officers Association California Society of Municipal Finance Officers The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Diamond Bar, California, for its Annual Budget for the fiscal year beginning July 1, 2025. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device.

This award is the highest form of recognition in governmental budgeting and reflects the City of Diamond Bar's commitment to and achievement in quality governmental budgeting.

This award is valid for a period of one year only. We believe our current budget continues to conform to the program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

The California Society of Municipal Finance Officers (CSMFO), presented its Operating Budget Excellence Award to the City of Diamond Bar, California for its Fiscal Year 2025-2026 Budget. The City of Diamond Bar is confident that the Fiscal Year 2026-2027 Budget will continue to conform to award requirements. 26 Draft

RESOLUTION NO. 2026-XXXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DIAMOND

BAR, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA,

APPROVING AND ADOPTING THE CITY OPERATING BUDGET AND

CAPITAL IMPROVEMENT PROGRAM FOR THE CITY OF DIAMOND
BAR FOR THE FISCAL YEAR COMMENCING JULY 1, 2026 AND
ENDING JUNE 30, 2027 AND APPROPRIATING FUNDS NECESSARY
TO MEET THE EXPENDITURES SET FORTH THEREIN.

WHEREAS, the City Manager has submitted for the consideration of the City Council a proposed City Operating Budget and City Capital Improvement Program for FY 2026/27; and
WHEREAS, the proposed Operating Budget and City Capital Improvement Program for FY 2026/27 was reviewed and considered in two City Council public budget study sessions and in a public regular City Council meeting; and WHEREAS, the Planning Commission of the City of Diamond Bar has publicly reviewed the proposed Capital Improvement Program for FY 2026/27 and found it to be in conformity with the City’s General Plan as required by California Government Code Section 65401; and
WHEREAS, Section 4.1 of City Council Policy 2019-01, Fund Balance and Reserve Policy, establishes a Contingency Reserve Fund to adequately provide for economic uncertainties, local emergencies or disasters, and other financial hardships or downturns in the local or national economy. Based on this Policy, the City Council has committed to maintain a Contingency Reserve Fund Balance of no less than 25% of the General Fund expenditures, including operating transfers which equates to $8,541,289; and
WHEREAS, copies of the City Operating Budget and Capital Improvement Program for FY 2026/27 are on file in the office of the City Clerk labeled “City of Diamond Bar FY 2026/27 Budget” and said Budget is made a part of this Resolution and incorporated herein by reference.

NOW, THEREFORE, the City Council of the City of Diamond Bar does hereby resolve as follows:

Section 1. The City Council has reviewed the proposed Operating Budget and Capital Improvement Program and the funds included therein for the fiscal year (FY) commencing July 1, 2026 through June 30, 2027 and hereby finds that such budgets, as revised, are sound plans for the financing during FY 2026/27 of required City operations, services and capital improvements. Such budgets are hereby adopted and appropriated as follows:
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Resolution No. 20XX-XX
FY 2026/27 Programs FY 2026/27 Budget
General Fund $34,165,154
Special Funds 327,000
Special Revenue Funds 8,192,498
Debt Service 726,000
Internal Service 1,165,307
Subtotal – Operating Budget $44,575,959
Capital Improvement Program 5,365,734
Total FY 2026/27 Budget $49,941,693
Section 2. The City Manager is hereby authorized to transfer funds appropriated hereby or by supplemental appropriation as follows: with respect to departments, the City Manager may transfer amounts between and within departments, but only within a fund.

Section 3. Encumbrances for all funds at the end of FY 2025/26 may be reappropriated for continued use in FY 2026/27 as deemed necessary by the City Manager.

Section 4. Unspent grants appropriations remaining at the end of FY 2025/26 may be re-appropriated for continued use in FY 2026/27 as deemed necessary by the City Manager.

Section 5. Capital Improvement Project appropriations, and their associated funding sources, which remain unspent at the end of FY 2025/26 may be reappropriated for continued use in FY 2026/27 as deemed necessary by the City Manager.

Section 6. The City Clerk shall attest and certify to the passage and adoption of this Resolution and enter it into the book of original resolutions, and it shall become effective immediately upon its approval.

PASSED, APPROVED AND ADOPTED this 2nd day of June, 2026.

CITY OF DIAMOND BAR
__________________________
Steve Tye, Mayor
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Resolution No. 20XX-XX
ATTEST:

I, Kristina Santana, City Clerk of the City of Diamond Bar, do hereby certify that the foregoing Resolution was passed, approved and adopted at a regular meeting of the City Council of the City of Diamond Bar held on the 2nd day of June, 2026, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:
__________________________
Kristina Santana, City Clerk
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DIAMOND BAR AT A GLANCE
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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DIAMOND BAR HISTORY
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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2024-2027 STRATEGIC PLAN
2024-2027 STRATEGIC PLAN
Click the image to view the City's 2024 - 2027
Strategic Plan.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov

DEPARTMENTAL QUARTERLY

UPDATES
Click the image to view the latest Departmental
Quarterly Updates.
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DEPARTMENT/DIVISION STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTES 1 Develop and launch economic development outreach programs and business services. 1.1 Foster a healthy and resilient local economy. Sales Tax Revenues/Annual General Fund - City Manager's Office/Economic Development (100150) Complete and ongoing. Includes OpenRewards, ribbon cuttings, multimedia business spotlight programs, etc. 2 Complete comprehensive citywide fee study.

1.3 Foster fiscal health through disciplined
long-term planning, cost control, efficiency,
increased revenue, and cost recovery.

Cost Recovery Rate from Fees
Goal: 100%
General Fund - City Manager's
Office (100130) Complete Becomes effective 7/1/2026
3 Complete procurement process for residential and commercial solid waste franchises. 3.3 Protect natural resources. Residential/Commercial Diversion Rates Special Revenue Funds - AB 939 Fund (250) Complete Transitions to new haulers completed 9/1/2025. 4 Complete Study for compliance with Recovered Organic Waste Products as required by SB 1383. 3.3 Protect natural resources. Completion of Study Special Revenue Funds - AB 939 Fund (250) & CalRecycle Local Assistant Grant Complete Complete March 20265 Complete development impact fee study.

1.3 Foster fiscal health through disciplined
long-term planning, cost control, efficiency,
increased revenue, and cost recovery.

Completion of Study General Fund - City Manager's Office (100130) New initiative/Underway Expected completion by 6/30/2027 6 Revise 2024-2027 City Council Strategic Plan and present to Council for direction. 2.1 Provide effective and accessible government services that meet the needs of a diverse population. Adoption by City Council N/A New initiative Expected completion by 6/30/2027 1 Coordinate regularly with department staff to prioritize public records requests to eliminate requests for
extensions.

Year over year average response time General Fund - City Clerk (100140) Completed FY 24/25, 25/26 Carryover to FY 26/27 Recurring Annual Goal. This FY we
implemented automatic workflow
reminders in Laserfiche to facilitate
department responses.
2 Complete implementation of new Agenda Management and Live Meeting software Customer Service Survey Rating Internal Service Funds - Equipment Maintenance & Replacement Fund (503) Completed FY 25/26 Transition on first meeting in August, 2025. 3 Achieve 100% compliance with City Council,
Commission and Designated City Staff submission of
Form 700 by annual deadline.

Percentage of forms turned in by
deadline
General Fund - City Clerk
(100140)
Completed FY 25/26
Carryover to FY 26/27 Recurring Annual Goal
4 Implement SB 707 requirements for public meetings. Agenda Report detailing completion of requirements. General Fund - City Clerk (100140) NEW Deadline to implement state requirements is July 1, 2026. 5 Implement minutes and board portal portions of Agenda Management software. Customer Service Survey Rating General Fund - City Clerk (100140) NEW 6 Conduct and Coordinate General Municipal Elections for three Council Seats in the November 2026 Elections. November 2026 Elections General Fund - City Clerk (100140) NEW Districts 1, 3 and 4.

KEY INITIATIVES
City Manager's Office
City Clerk

2.1 Provide effective and accessible
government services that meet the
needs of a diverse population.

FY 2026/27 KEY WORKPLAN INITATIVES BY DEPARTMENT
& FY 2025/26 UPDATE
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DEPARTMENT/DIVISION KEY INITIATIVES STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTES FY 2026/27 KEY WORKPLAN INITATIVES BY DEPARTMENT
& FY 2025/26 UPDATE
1 Coordinate production of Annual State of the City Address. Completed FY25/26, Carryover to FY 26/27 Recurring Annual Goal2 Continue City Government Explained Educational Series. Completed FY25/26, Carryover to FY 26/27 Recurring Annual Goal3 City Website Refresh

2.1 Provide effective and accessible
government services that meet the
needs of a diverse population.

Increased Visitors and Engagement
Rates NEW Anticipate completing by fall 2026.
1 Develop an award winning budget document that meets industry best practices. Receive GFOA Distinguished Budget Presentation Award Completed 25/26 Recurring Annual Goal 2 Maintain compliance with annual debt reporting and provide necessary trainings as needed. Maintain (or improve) AA+ Bond Rating Completed 25/26 Recurring Annual Goal 3 Assist CM's office with update of the Citywide Fee Study. Cost Recovery Rate from Fees Goal: 100% Completed 25/26 4 Maintain a 10-year General Fund Forecast (Revenues & Expenditures). Percent Variance of Forecast to Actuals. Completed 25/26 Recurring Annual Goal5 Implement GASB 103: Financial Model Reporting Improvements Receive GFOA Excellence in Financial Reporting Award NEW6 Assist CM's office with long-term budget stabilization strategy A Balanced 10-year General Fund Forecast NEW 7 Complete centralization of City Hall cashiering utilizing new Enterprise Land Management System. Process 100% of transactions in Tyler Cashiering Ongoing FY 25/26 Carryover to FY 26/27 Integration with Cashiering system is anticipated to be completed in FY 26/27 8 Update User Interface for Online Interactive Budget Book Customer Service Survey Rating Completed 25/26

2.2 Build relationships, establish trust,
and foster collaboration in the
Diamond Bar community.

Attendance and Engagement

1.3 Foster fiscal health through disciplined
long-term planning, cost control, efficiency,
increased revenue, and cost recovery.

General Fund - Finance (100210)

2.1 Provide effective and accessible
government services that meet the
needs of a diverse population.

Community Relations General Fund - Public Information (100240) Finance
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DEPARTMENT/DIVISION KEY INITIATIVES STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTES FY 2026/27 KEY WORKPLAN INITATIVES BY DEPARTMENT
& FY 2025/26 UPDATE
1 Develop and implement a formal Employee Onboarding Program. Employee Turnover Ongoing FY 25/26, Carryover to FY 26/27 Onboarding program configured; pending roll-out to organization 2 Successfully onboard new personnel and complete
personnel reclassifications pursuant to the adopted annual Human Capital Investment Program (HCIP).

Close recruitments and process
reclassifications by fiscal year-end
Completed FY 25/26, Carryover to
FY 26/27 Recurring Annual Goal
1 Complete the Implementation of the Tyler EnerGov / EPL Land Management System Ongiong2 Implement new Transit Pass system NEW3 Integrate the Solar+ App for online solar panel installation permits with Tyler EnerGov Compliance with State Regulations NEW4 Implement a more robust Security Information and Event Management (SIEM) Solution NEW5 Virtualize non critical servers NEW 6 Laserfiche integration with Tyler applications NEW7 Refresh of all Network security appliances including all Cisco Firewalls and ASA’s, NEW 8 Replacement of the copier in the main copy room and
the copier in the Neighborhood Improvement
department.

NEW
9 Provide as-needed support to the City Manager’s
Office as false alarm program options are developed
and implemented (if approved).

NEW
10 Develop a concept for presentation at an upcoming
“All Hands” virtual meeting. Discuss with supervisor and schedule for future meeting.

NEW
11 As part of organizational fiscal sustainability efforts, continue departmental service reviews to determine if
there are viable adjustments that will result in
budgetary savings and/or service enhancements.

NEW
12 Continue refining long-term departmental structure
alternatives with the goal to effectively manage
succession planning.

NEW
1 Launch a commercial burglary education and prevention program for business owners 3.1 Foster a safe and welcoming environment for residents, businesses, visitors and employees Part 1 Crime Rate/1,000 Residents + Commercial Burglary total General Fund - Public Safety / Law Enforcement (100310) Completed and ongoing 2 Commence work on a revision/update to the Natural Hazard Mitigation Plan (NHMP) 3.1 Foster a safe and welcoming environment for residents, businesses, visitors and employees Commence work Secure FEMA Reimbursement Grant NEW Public Safety

2.3 Establish City of Diamond Bar
as an Employer of
Choice.

General Fund - Human Resources
(100220)

2.1 Provide effective and accessible
government services that meet the
needs of a diverse population.

Customer Service Rating
MISAC Award
General Fund - Information
Systems (100230)
&
Internal Service Funds -
Equipment
Maintenance & Replacement
Fund (503)
Customer Service Survey Rating
Information Systems
Human
Resources
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DEPARTMENT/DIVISION KEY INITIATIVES STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTES FY 2026/27 KEY WORKPLAN INITATIVES BY DEPARTMENT
& FY 2025/26 UPDATE
1 Complete the Town Center Specific Plan. 1.1 Foster a healthy and resilient local economy.

City Council adoption
&
Number of entitlement applications
submitted after adoption
Special Funds - General Plan
Update Fund (103) Completed FY 25/26
2 Assist IS Department to implement new ELM system for streamlined permit processing. 2.1 Provide effective and accessible government services that meet the needs of a diverse population. Customer Service Rating (KPI) General Fund - Planning (100410) General Fund - Building & Safety (100420) Ongoing FY25/26 Carryover to FY 26/27 See Information System Item 1 3 Adopt Objective Design Standards (ODS) to facilitate
the administrative approval of multifamily housing
developments.

City Council adoption. Number of
Development Review applications
approved.

Special Funds - General Plan
Update Fund (103) Completed FY 25/26
4 Incorporate inclusionary housing incentives in the Town Center Specific Plan (TCSP).

City Council adoption
&
Number of inclusionary housing units
proposed in Town Center entitlement
applications.

Special Funds - General Plan
Update Fund (103) Completed FY 25/26 Part of Town Center Specific Plan. See Item 1 Above Community Development

3.6 Foster local housing
accessibility.
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DEPARTMENT/DIVISION KEY INITIATIVES STRATEGIC PLAN OBJECTIVE PERFORMANCE METRIC / KPI FUNDING SOURCE STATUS NOTES FY 2026/27 KEY WORKPLAN INITATIVES BY DEPARTMENT
& FY 2025/26 UPDATE
1 Increase revenue at the Diamond Bar Center and
community offerings through additional marketing
outreach and facility exposure events such as the
Wedding & Event Expo and Senior Health Day.

1.3 Foster fiscal health through disciplined
long-term planning, cost control, efficiency,
increased revenue, and cost recovery.

Rental revenue
General Fund - Parks &
Recreation/
Diamond Bar Center
(100510)
Completed FY 25/26 Recurring Annual Goal
2 Provide high demand contract classes, updated
special events, additional youth mini-camps, and
healthy lifestyle educational opportunities showcased
at the Summer Programs Open House.

3.2 Build a vibrant, healthy, and
supportive community. Attendance & participation
General Fund - Parks &
Recreation/
Recreation Programs
(100520)
Completed FY 25/26 Recurring Annual Goal
3 Improve communication and information for park guests through updated park and trail signs. 2.1 Provide effective and accessible government services that meet the needs of a diverse population. Replacement with DB Brand Signage General Fund - Parks & Recreation/ Recreation Programs (100520) Ongoing to FY 26/27 Parks signs are complete, while trail signs are to be completed. 4 Improve the Diamond Bar Center's social media
presence through various platforms & outreach
methods.

2.1 Provide effective and accessible
government services that meet the
needs of a diverse population.

Website visits & DBC appointments
General Fund - Parks &
Recreation/
Diamond Bar Center
(100510)
Completed FY 25/26 Recurring Annual Goal
1 Provide safe and reliable highways and streets by maintaining residential and arterial streets. 1.2 Provide safe and reliable public infrastructure. Pavement Condition Index (PCI) General Fund - Public
Works/Road Maintenance
(100655)
&
CIP Fund (301)
Completed FY24/25,
Carryover FY 25/26 to FY 26/27. Recurring Annual Goal
2 Start an EV transition plan for the City fleet 1.2 Provide safe and reliable public infrastructure. No of vehicles replaced with EV; number of EV Chargers General Fund, Grants, Special Funds (AB2766) NEW Alternative options reviewed and one of the options will be implemented after the City Council's approval.3 Utilize Traffic Management System to improve transportation and mobility systems. 3.4 Improve transportation and mobility systems. Maintain Average Speed/Travel Time on Arterials General Fund - Public
Works/Engineering (100615)
&
Special Revenue Funds - Prop C
(207)
Completed FY25/26 goals; carry
over the recurring goal to FY26/27. Recurring Annual Goal 4 Commence construction of the Diamond Bar Blvd Complete Streets Project. 3.2 Build a vibrant, health, and supportive community. Commence Construction Federal, State, and Local Grants
&
Special Revenue Funds CIP Fund
301
Construction Commenced.
5 Complete construction of the Diamond Bar Blvd Complete Streets Project. 3.2 Build a vibrant, health, and supportive community. Complete Construction State, and Local Grants
&
Special Revenue Funds CIP Fund
301
NEW Construction ongoing and planned to be completed in FY26/27 Parks & Recreation
Public Works
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Est 2026-27
Proposed
2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 2035-36

RECURRING REVENUES
CHARGES FOR SERVICE (ROLLUP) $ 2,963 $ 4,715 $ 4,763 $ 4,810 $ 4,858 $ 4,907 $ 4,956 $ 5,005 $ 5,056 $ 5,106 $ 5,157 COST REIMBURSEMENTS 161 175 177 179 181 182 184 186 188 190 192 FINES & FORFEITURES 374 371 375 378 382 386 390 394 398 402 406

FROM OTHER AGENCIES - - - - - - - - - - -
FRANCHISE FEES 1,535 1,457 1,470 1,483 1,497 1,510 1,524 1,537 1,551 1,565 1,579 PROP TFR TAX 330 300 300 300 300 300 300 300 300 300 300 SALES TAX 6,555 6,316 6,417 6,520 6,624 6,730 6,838 6,947 7,058 7,171 7,286 TRANSIENT OCCUPANCY TAX 1,463 1,539 1,554 1,570 1,586 1,601 1,618 1,634 1,650 1,667 1,683 PROPERTY TAXES 7,222 7,013 7,265 7,527 7,798 8,079 8,370 8,671 8,983 9,306 9,641 STATE REVENUE - MOTOR VEHICLE IN LIEU 66 65 66 66 67 68 68 69 70 70 71 STATE REVENUE - PROP TAX IN LIEU OF VLF 8,399 8,399 8,702 9,015 9,339 9,676 10,024 10,385 10,759 11,146 11,547 TRANSFERS IN-OTHER FUNDS 1,672 1,648 1,672 1,697 1,723 1,749 1,775 1,801 1,828 1,856 1,884 USE OF MONEY AND PROPERTY: INVESTMENTS 1,019 960 994 1,019 947 841 677 469 194 (117) - USE OF MONEY AND PROPERTY: MISCELLANEOUS 16 17 17 17 17 17 17 17 17 17 17 USE OF MONEY AND PROPERTY: RENTS 1,136 1,163 1,198 1,234 1,271 1,309 1,348 1,389 1,430 1,473 1,517 RECURRING REVENUES TOTAL $ 32,911 $ 34,139 $ 34,969 $ 35,816 $ 36,589 $ 37,354 $ 38,088 $ 38,805 $ 39,482 $ 40,152 $ 41,281 Average Future Year Growth FYs 2028-2036: 2.1% 1.8% 5.6% 2.4% 2.4% 2.2% 2.1% 2.0% 1.9% 1.7% 1.7% 2.8%

RECURRING EXPENSES
CAPITAL OUTLAY $ 69 $ 74 $ 81 $ 90 $ 98 $ 108 $ 119 $ 131 $ 144 $ 159 $ 174 CONTRACT SERVICES 14,372 14,298 15,084 15,914 16,789 17,713 18,687 19,715 20,799 21,943 23,150 OPERATING EXPENSE 4,161 3,622 3,540 3,980 3,903 4,374 4,303 4,808 4,744 5,286 5,231 PERSONNEL 12,119 12,298 12,851 13,429 14,034 14,665 15,325 16,015 16,735 17,488 18,275 PROFESSIONAL SERVICES 1,400 1,081 1,120 1,160 1,202 1,245 1,290 1,336 1,384 1,434 1,486 SUPPLIES 557 506 527 549 571 595 619 644 671 698 727
TRANSFER-OUT 966 1,505 1,822 2,037 2,293 2,596 2,956 3,386 3,897 4,508 5,237 DEBT SERVICE 722 726 730 732 728 728 732 634 - - -
RECURRING EXPENSES TOTAL * $ 34,365 $ 34,109 $ 35,756 $ 37,890 $ 39,618 $ 42,023 $ 44,031 $ 46,669 $ 48,375 $ 51,516 $ 54,280 Average Future Year Growth FYs 2028-2036: 5.3% 6.4% 5.6% 4.8% 6.0% 4.6% 6.1% 4.8% 6.0% 3.7% 6.5% 5.4% ADDITION/(USE) OF FUND BALANCE (1,454) 29 (786) (2,074) (3,028) (4,669) (5,943) (7,864) (8,893) (11,363) (12,999) Cumulative Addition/(Use) of Fund Balance (1,454) (786) (2,861) (5,889) (10,558) (16,500) (24,365) (33,258) (44,621) (57,620) Remaining Fund Balance $ 29,913 $ 29,127 $ 27,053 $ 24,024 $ 19,356 $ 13,413 $ 5,549 $ (3,344) $ (14,708) $ (27,707) Ending Reserve % 88% 81% 71% 61% 46% 30% 12% -7% -29% -51% Annual Revenue Needed to Restore Services to FY 25/26 Levels $ 987 $ 1,815 $ 3,146 $ 4,145 $ 5,833 $ 7,156 $ 9,128 $ 10,211 $ 12,736 $ 14,429 * Excludes one-time expense of $56 thousand for FY 26/27 Long-Term General Fund Forecast
Status Quo Scenario: FYs 2026/27 to 2035/36
Compounded Effect of Structural Deficit Erodes General Fund Reserves by FY 2033/34 52 Draft
Note: Amounts Shown are in Thousands

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WHAT IS THE BUDGET?
The budget is an annual financial plan for the City of Diamond Bar. It specifies the level of municipal services to be provided in the coming year and reflects strategic priorities set by the City Council.

The City of Diamond Bar's budget is designed to serve five major purposes:

Definition of policy in compliance with legal requirements for General Law cities in the State of California, Governmental Accounting Standards Board (GASB) financial reporting requirements and audit standards, and fiscal directions of the City Council.

1. Prepare the budget in conformity with Generally Accepted Accounting Principles using the modified accrual basis of accounting.

2. Utilization as an operations guide for administrative staff in the management and control of fiscal resources.

3. Presentation of the City's financial plan for the ensuing fiscal year, itemizing projected revenues and estimated expenditures.

4. Illustration as a communications document for citizens who wish to understand the operations and costs of City services.

5. City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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BASIS OF BUDGETING
The City of Diamond Bar's annual operating budget is prepared in conformity with Generally Accepted Accounting Principles (GAAP) unless otherwise noted below:

1. The budgetary basis for governmental funds (e.g. General Fund, CIP Fund, Special Revenue funds, Debt Service Fund) is in conformity with GAAP, with a few minor exceptions. In conformity with GAAP, the modified accrual basis of accounting is used wherein revenues are recognized in the accounting period in which they become measurable and available to finance expenditures of the current fiscal period, while expenditures are recognized in the accounting period in which the liability is incurred. However, in the following cases the budgetary basis differs from GAAP:
a. Adjustments to recognize gains and losses on investments resulting from changes in their market value are not budgeted.
b. Items reported as “other financing sources” and “other financing uses” are classified as revenues and expenditures under the budgetary basis of accounting.

2. The budgetary basis for proprietary funds (e.g. Internal Service funds) is in conformity with GAAP, using the accrual basis of accounting for all revenues and expenses, except for the following instances:
a. The receipt of long-term debt proceeds, capital outlays, and debt service principal payments are budgeted, but allocations for depreciation and amortization
expense are not.

Each of the City's funds is considered a separate accounting entity with a self-balancing set of accounts that records assets, liabilities, fund equity, revenue and expenditures. Funds are established and segregated for the purpose of recording specific programs or attaining certain objectives in accordance with special regulations.

The General Fund accounts for all the general revenue of the City not specifically levied or collected for other City funds and for expenditures related to rendering the general services provided by the City. The City of Diamond Bar has twenty-nine Special Revenue Funds that are used to account for specific revenues that are legally restricted to expenditure for particular purposes. The Capital Project Fund is used to account for the purchase or construction of major capital facilities. The Debt Service Fund is used to account for principal and interest payments on outstanding fixed rate bonds. Internal Service Funds are used to account for goods and services provided to other departments within the City such as liability insurance and equipment replacement.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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The budget is prepared on a line item basis by fund and department. The six major General Fund divisions are:

1. City Administration

2. Administration & Support

3. Public Safety

4. Community Development

5. Parks & Recreation

6. Public Works
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BUDGET PROCESS

BUDGET STUDY SESSION DETAIL
The City Council devotes one Budget Study Session to the annual Capital Improvement Program for the upcoming fiscal year. At this CIP Study Session, staff presents the recommended draft 5-year Capital Improvement Program to the City Council along with the recommended projects for the upcoming fiscal year. Members of the City Council are presented with details on each individual project, along with its recommended budget and funding source, and are given the opportunity to propose new projects. A consensus is then reached at the study session as to the final list of projects to include in the proposed budget for the upcoming fiscal year.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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BUDGET AMENDMENT PROCESS
The City Manager is responsible to the City Council for the faithful execution of the City Budget. In order to ensure authorized expenditures are managed in the most efficient and economical manner possible, the City Council authorizes the City Manager to increase or transfer appropriations within the General Fund, Special Revenue Fund or any other unrestricted Fund. The City’s budget may be amended in the following ways:
- If a fund has an Undesignated Fund Balance during the Fiscal Year, the City Manager may approve requests for budget increases with Council approval.
- Budget adjustments between a department’s line items with a null effect on the overall department budget may be made with the City Manager’s approval.
- During the fiscal year, the City Council may modify approved programs and activities or implement new activities that may require budget amendments. On such occasions when the Council approves a project without amending the budget, that approval will constitute authority for the Finance Director to amend the budget subject to the City Manager’s approval.
- The City Manager may approve budget amendments to carryover unspent appropriations from the prior year, as authorized by the annual budget resolution.
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FUND STRUCTURE

DESCRIPTIONS
General Fund is the most versatile fund and is used to account for any legal budgetary purpose not accounted for elsewhere in the budget.

Debt Service Funds are used to account for debt payments owed by the City.

Capital Improvement Project Funds are used to account for the purchase or construction of major capital projects, which are not financed by proprietary, special assessment or trust funds.

Special Revenue Funds are used to account for certain funds, which are legally restricted to certain purposes.

Internal Service Funds account for a department of a governmental agency, which provides services to other departments of the agency. The costs of all or a part of the operations and the provision of services are recovered through fees charged to the user departments.

Fiduciary (Trust And Agency) Funds account for assets held by the City in a trustee capacity or as agency for individuals, private organizations, other governments, and/or other funds.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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FINANCIAL POLICIES
The City’s budget development is shaped by several financial and operational polices. These policies promote and ensure organizational continuity, consistency, transparency, and responsibility from year to year. This section identifies some of the major short and long-term planning documents, financial and operational policies, and fiscal management tools that the City of Diamond Bar employs in order to guarantee fiscal and programmatic integrity and to guide the development of the City’s budget.

Annual Budget and Financial Reporting Policy
The purpose of this policy is to ensure a balanced annual operating budget and reporting procedures to safeguard public funds and maximize resources available for use by the City in delivering programs and services. A balanced budget is defined as a budget in which operating revenues should cover operating expenditures, including debt service. The ending fund balance must meet minimum policy levels. For the general fund, this level has been stablished at 25%. Under this policy, it is allowable for total expenditures to exceed revenues in a given year; however, in this sutation, beginning fund balance can only be used to fund capital improvement plan projects, or other "one-time," non-recurring expenditures.

CAL Card Use Policy
The City of Diamond Bar has joined the CAL Card program which is administered through the State General Services Division and US Bank. This program provides a mechanism for government agencies to provide purchasing cards to their employees to expedite purchases of goods and services. This policy sets forth policies and procedures for CAL Card usage.

Compensation for City Commissioners/Committee Members
The purpose of this policy is to establish compensation for attendance at Commission/Committee Meetings for City Commissioners/Committee Members.

Drawing Warrants and Checks Upon City Funds
California State law requires the Mayor and City Clerk to execute and countersign all warrants and checks issued for payment from City funds. Government Code Section 37203 provides that the City Council may prescribe an alternative method for drawing warrants and checks. Through adoption of this Policy, the City Council established an alternative method to insure the timely drawing of warrants and checks upon City funds.

Travel, Expense and Reimbursement Policy
The City of Diamond Bar recognizes the value of attendance by City officials and employees at professional conferences, seminars, meetings with other government officials, professional organizations, community organizations, and constituents and ceremonial events and activities that promote or benefit the City. This City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
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policy establishes travel authorization, expense, reimbursement, and reporting standards consistent with the provisions of this policy and in compliance with California Government Code Sections 53232.2 and 53232.3.

Fixed Asset Capitalization and Inventory Control Policy The purpose of this policy is to ensure adequate control and appropriate use of City fixed assets. The procedures are intended to define fixed assets and to establish guidelines for budgeting, purchasing and disposing fixed assets. This policy does not apply to infrastructure assets.

Anti-Fraud Policy
To establish policy and procedures for clarifying acts that are considered to be fraudulent, describing the steps to be taken when fraud or other related dishonest activities are suspected, and providing procedures to follow in accounting for missing funds, restitution and recoveries.

Cash Handling Policy
The purpose of this policy is to safeguard public funds and also to maximize resources available for use by the City in delivering programs and services. These policies recognize the decentralized nature of the receipting and depositing process, while providing for standardized procedures.

Fund Balance and Reserves Policy
The purpose of this policy is to establish a key element of the financial stability of the City by setting guidelines for fund balance. Unassigned fund balance is an important measure of economic stability. It is essential that the City maintain adequate levels of unassigned fund balance to mitigate financial risk that can occur for unforeseen revenue fluctuations, unanticipated expenditures, and other unexpected circumstances. The fund balance also provides cash flow liquidity for the City's general operations.

Capital Financing and Debt Management Policy
The purpose of this policy is to provide guidelines for the City's utilization of capital financing and debt for capital improvement projects, property acquisition, and projects whose useful life will exceed the term of the financing.

Unclaimed Funds Policy
The purpose of this policy is to establish the proper disposition and accounting for unclaimed money in accordance with Government Code Sections 50050 through 50056.

Investment Policy
The purpose of this policy is to provide guidelines for the prudent investment of the City's temporarily idle cash and to outline the policies for maximizing the efficiency of the City's cash management system. The ultimate goal is to enhance the economic status of the City while protecting its pooled funds in accordance with the applicable local, state and federal laws.
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FY 2026/27 FY 2026/27 FY 2026/27 FY 2026/27 FY 2026/27 FY 2026/27 Proposed
Budget
Proposed
Budget
Proposed
Budget
Proposed
Budget
Proposed
Budget
Proposed
Budget
Financial Sources
Property Taxes $ 7,013,000 $ - $ 1,311,225 $ - $ - $ 8,324,225 Other Taxes & Fees 9,611,937 - 26,000 - - 9,637,937
State Revenue 8,464,320 - 3,765,976 - - 12,230,296
County Revenue - - 5,321,567 - - 5,321,567
From Other Agencies - - 464,734 - - 464,734
Fines & Forfeitures 371,000 - - - 371,000
Service Charges 4,715,363 - 1,250,750 - - 5,966,113
Use of Money and Property 2,140,260 - 667,600 24,800 26,600 2,859,260 Cost Reimbursements 175,230 - 5,000 - - 180,230
Transfers In 1,647,500 - 1,229,469 1,092,307 88,000 4,057,276 Total Financial Sources $ 34,138,610 $ - $ 14,042,321 $ 1,117,107 $ 114,600 $ 49,412,638 Financial Uses
City Administration 3,000,966 - 1,360,487 - - 4,361,453 Administration & Support 4,431,943 - 22,000 1,028,807 - 5,482,750 Public Safety 10,074,750 - 10,000 - - 10,084,750
Community Development 3,256,776 - 427,681 - - 3,684,457 Parks & Recreation 4,555,496 - 294,400 - - 4,849,896
Public Works 6,558,447 - 8,130,430 136,500 - 14,825,377 Capital Projects - - 1,869,734 - - 1,869,734
Debt Service - - 726,000 - - 726,000
Transfers Out 2,286,776 - 1,770,500 - - 4,057,276
Total Financial Uses $ 34,165,154 $ - $ 14,611,232 $ 1,165,307 $ - $ 49,941,693 Surplus (Deficit) $ (26,544) $ - $ (568,911) $ (48,200) $ 114,600 $ (529,055) All Funds

THREE-YEAR CONSOLIDATED SCHEDULE OF SOURCES AND USES - ALL FUNDS FY 2024/25 ACTUALS, FY 2025/26 REVISED BUDGET, & FY 2026/27 PROPOSED BUDGET Governmental Funds Proprietary Funds Fiduciary Funds Total General Fund
Capital Improvement
Program Fund
Special Revenue, Debt Service,
Reserve Funds Internal Service Funds OPEB Trust Fund
63 Draft

FY 2024/25 FY 2025/26 FY 2026/27 FY 2024/25 FY 2025/26 FY 2026/27 FY 2024/25 FY 2025/26 FY 2026/27 FY 2024/25 FY 2025/26 FY 2026/27 FY 2024/25 FY 2025/26 FY 2026/27 FY 2024/25 FY 2025/26 FY 2026/27 Actuals
Revised
Budget*
Proposed
Budget Actuals
Revised
Budget*
Proposed
Budget Actuals
Revised
Budget*
Proposed
Budget Actuals
Revised
Budget*
Proposed
Budget Actuals
Revised
Budget*
Proposed
Budget Actuals
Revised
Budget*
Proposed
Budget
Financial Sources
Property Taxes $ 6,355,019 $ 6,971,047 $ 7,013,000 $ - $ - $ - $ 1,237,387 $ 1,285,299 $ 1,311,225 $ - $ - $ - $ - $ - $ - $ 7,592,406 $ 8,256,346 $ 8,324,225 Other Taxes & Fees 9,440,687 9,476,727 9,611,937 - - - 25,954 26,000 26,000 - - - - - - 9,466,641 9,502,727 9,637,937 State Revenue 7,915,394 8,172,449 8,464,320 - - - 3,339,126 3,722,968 3,765,976 - - - - - - 11,254,520 11,895,417 12,230,296 County Revenue - - - - 6,921,000 - 5,321,683 5,443,030 5,321,567 - - - - - - 5,321,683 12,364,030 5,321,567 From Other Agencies - - - - 1,374,703 - 1,722,811 1,487,192 464,734 - - - - - - 1,722,811 2,861,895 464,734 Fines & Forfeitures 370,172 415,000 371,000 - - - - - - - - - - - 370,172 415,000 371,000 Service Charges 2,880,216 3,504,751 4,715,363 - - - 1,088,294 961,930 1,250,750 - - - - - - 3,968,510 4,466,681 5,966,113 Use of Money and Property 3,299,305 2,368,500 2,140,260 41,172 - - 2,750,227 247,000 667,600 270,671 34,800 24,800 75,124 26,600 26,600 6,436,500 2,676,900 2,859,260 Cost Reimbursements 183,498 383,540 175,230 - - - 50,230 3,704 5,000 - - - - - - 233,729 387,244 180,230 Transfers In 1,484,686 1,647,500 1,647,500 11,359,263 1,986,620 - 1,392,859 1,713,352 1,229,469 1,761,780 646,500 1,092,307 88,000 88,000 88,000 16,086,588 6,081,972 4,057,276 Total Financial Sources $ 31,928,977 $ 32,939,514 $ 34,138,610 $ 11,400,434 $ 10,282,323 $ - $ 16,928,571 $ 14,890,475 $ 14,042,321 $ 2,032,451 $ 681,300 $ 1,117,107 $ 163,124 $ 114,600 $ 114,600 $ 62,453,559 $ 58,908,212 $ 49,412,638 Financial Uses
City Administration 2,765,749 3,357,917 3,000,966 - - - 1,194,004 1,479,450 1,360,487 - - - - - - 3,959,753 4,837,367 4,361,453 Administration & Support 3,968,514 4,399,647 4,431,943 - - - 21,889 22,000 22,000 1,082,853 1,869,226 1,028,807 - - - 5,073,256 6,290,873 5,482,750 Public Safety 9,129,361 9,966,950 10,074,750 - - - 4,800 42,268 10,000 - - - - - - 9,134,161 10,009,218 10,084,750 Community Development 2,546,623 2,803,127 3,256,776 - - - 487,899 849,982 427,681 - - - - - - 3,034,522 3,653,109 3,684,457 Parks & Recreation 3,980,669 4,581,338 4,555,496 - - - 983,139 1,025,781 294,400 - - - - - - 4,963,808 5,607,119 4,849,896 Public Works 5,802,489 6,913,583 6,558,447 - - - 4,452,005 13,158,654 8,130,430 254,840 470,000 136,500 - - - 10,509,334 20,542,237 14,825,377 Capital Projects - - - 12,759,824 10,169,446 - 166,569 3,492,020 1,869,734 - - - - - - 12,926,393 13,661,466 1,869,734 Debt Service - - - - - 737,500 729,700 726,000 - - - - - - 737,500 729,700 726,000 Transfers Out 3,574,000 3,146,859 2,286,776 - - - 12,210,170 2,835,118 1,770,500 10,000 100,000 - - - - 15,794,170 6,081,977 4,057,276 Total Financial Uses $ 31,767,405 $ 35,169,421 $ 34,165,154 $ 12,759,824 $ 10,169,446 $ - $ 20,257,975 $ 23,634,973 $ 14,611,232 $ 1,347,693 $ 2,439,226 $ 1,165,307 $ - $ - $ - $ 66,132,897 $ 71,413,066 $ 49,941,693 Surplus (Deficit) $ 161,572 $ (2,229,907) $ (26,544) $ (1,359,390) $ 112,876 $ - $ (3,329,404) $ (8,744,498) $ (568,911) $ 684,758 $ (1,757,926) $ (48,200) $ 163,124 $ 114,600 $ 114,600 $ (3,679,338) $ (12,504,854) $ (529,055) * FY 2025/26 Revised Budget is as of May 2026
All Funds

THREE-YEAR CONSOLIDATED SCHEDULE OF SOURCES AND USES - ALL FUNDS FY 2024/25 ACTUALS, FY 2025/26 REVISED BUDGET, & FY 2026/27 PROPOSED BUDGET Governmental Funds Proprietary Funds Fiduciary Funds Total General Fund Capital Improvement Program Fund Special Revenue, Debt Service, Reserve Funds Internal Service Funds OPEB Trust Fund 64 Draft

Fund # Fund Title
Estimated FB
Reserves @
07/01/26
Operating
Revenues Transfers-In Total Resources Operating Expense Transfers-Out One-Time
Appropriations
Capital
Improvement
Program Total Uses
Addition/(Use) of Fund
Balance
Est. Reserves @
06/30/27 Fund Balance Notes
100 General Fund (+ 25% Contingency) $ 29,940,218 $ 32,491,110 $ 1,647,500 $ 34,138,610 $ 31,822,378 $ 2,286,776 $ 56,000 $ - $ 34,165,154 $ (26,544) $ 29,913,674 One-Time Tfr to Fd 256 - - - -
101 Com Organization Support Fund 2,062 - 10,000 10,000 10,000 - - - 10,000 - 2,062 102 Law Enforcement Reserve Fund 1,273,654 - - - - 50,000 - - 50,000 (50,000) 1,223,654 103 General Plan Update Fund 138,731 - - - 12,000 - - - 12,000 (12,000) 126,731 104 Technology Reserve Fund 96,225 290,000 100,000 390,000 - - - - - 390,000 486,225 105 OPEB Reserve Fund 193,360 - 44,000 44,000 22,000 88,000 - - 110,000 (66,000) 127,360 107 Homelessness Response Fund 77,065 - 25,000 25,000 25,000 - - - 25,000 - 77,065 201 Measure W 774,398 838,000 - 838,000 610,996 - - 700,000 1,310,996 (472,996) 301,402 202 Road Maint. & Rehab (RMRA) 1,289,529 1,554,856 - 1,554,856 - - - 1,500,000 1,500,000 54,856 1,344,385 203 Measure M Fund 490,792 996,477 - 996,477 21,373 - - 1,000,000 1,021,373 (24,896) 465,896 204 Measure R Fund 629,353 876,686 - 876,686 21,373 - - 1,000,000 1,021,373 (144,687) 484,666 205 Gas Tax Fund 746,925 1,592,886 - 1,592,886 66,000 1,435,000 - - 1,501,000 91,886 838,811 206 Prop A - Transit Fund 392,178 1,893,690 - 1,893,690 1,253,376 - - 70,000 1,323,376 570,314 962,492 207 Prop C - Transit Fund 532,353 1,187,414 - 1,187,414 856,396 - - 476,000 1,332,396 (144,982) 387,371 209 SB821 Trails (TDA) 659 45,000 - 45,000 - - - - - 45,000 45,659 Pending Grant Reimb. 210 MTA Grants Fund - - - - - - - - - - -
224 PLHA Fund (120,920) 145,681 - 145,681 145,681 - - - 145,681 - (120,920) Pending Grant Reimb. 225 Community Dev Block Grant Fd (7,265) 399,734 - 399,734 210,000 - - 189,734 399,734 - (7,265) Pending Grant Reimb. 226 CASP (SB1186) Fund 65,005 8,200 - 8,200 60,000 - - - 60,000 (51,800) 13,205 238 Landscape Maint Dist - 38 115 272,669 88,378 361,047 361,085 - - - 361,085 (38) 77 239 Landscape Maint Dist - 39 504,549 708,390 42,638 751,028 713,235 - - - 713,235 37,793 542,342 241 Landscape Maint Dist - 41 106,635 330,166 17,453 347,619 453,996 - - - 453,996 (106,377) 258 245 Street Beautification 377,053 2,400 - 2,400 - - - - - 2,400 379,453 246 Traffic Mitigation Fund 8,941,949 150,000 - 150,000 - - 350,000 - 350,000 (200,000) 8,741,949 Design - Traffic Imrpov 247 Sewer Mitigation Fund 64,041 400 - 400 - - - - - 400 64,441 248 Tres Hermanos 6,923 - 120,000 120,000 120,000 - - - 120,000 - 6,923 250 Integrated Waste Mgt Fund 2,333,520 812,500 - 812,500 1,095,234 10,000 - - 1,105,234 (292,734) 2,040,786 251 Air Quality Improvement Fd 210,426 73,100 - 73,100 39,000 35,000 - - 74,000 (900) 209,526 252 Waste Hauler Fund 1,548 181,550 - 181,550 - - - 180,000 180,000 1,550 3,098 253 Used Oil Grant 29,845 7,921 - 7,921 7,721 - - - 7,721 200 30,045

CITY OF DIAMOND BAR
Resources & Uses
Fiscal Year 2026/27 Proposed Budget

PROPOSED RESOURCES PROPOSED USES FISCAL IMPACTS
65 Draft

Fund # Fund Title
Estimated FB
Reserves @
07/01/26
Operating
Revenues Transfers-In Total Resources Operating Expense Transfers-Out One-Time
Appropriations
Capital
Improvement
Program Total Uses
Addition/(Use) of Fund
Balance
Est. Reserves @
06/30/27 Fund Balance Notes

CITY OF DIAMOND BAR
Resources & Uses
Fiscal Year 2026/27 Proposed Budget

PROPOSED RESOURCES PROPOSED USES FISCAL IMPACTS
254 Beverage Recycling Grant 48,070 15,332 - 15,332 13,532 - - - 13,532 1,800 49,870 255 Local Streets & Roads Grant Fund - - - - - - - - - - - 256 Hazard Mitigation Grant Fund 5,815 165,000 56,000 221,000 - - 221,000 - 221,000 - 5,815 Update Haz. Mit. Plan 260 Park Fees (Quimby) Fd 140,582 500 - 500 - - - - - 500 141,082 261 Measure A Neigh. Parks Act - - - - - - - - - - -
262 Park & Facility Development Fd 2,155,251 7,300 - 7,300 - - - 250,000 250,000 (242,700) 1,912,551 263 Prop A - Safe Neigh. Pks Fd - - - - - - - - - - -
270 PEG Fees Fund 417,000 68,800 - 68,800 50,000 - - - 50,000 18,800 435,800 280 Citizens Option for Public Sfty Fd 499,376 188,200 - 188,200 10,000 152,500 - - 162,500 25,700 525,076 301 Capital Improvement Project Fd - - - - - - - - - - - 401 Debt Service Fund - - 726,000 726,000 726,000 - - - 726,000 - - 501 Self Insurance Fund 315,479 - 820,807 820,807 820,807 - - - 820,807 - 315,479 502 Vehicle Maint & Replacement Fd 766,393 6,000 171,500 177,500 136,500 - - - 136,500 41,000 807,393 503 Comp. Equipment Maint & Repl Fd 459,543 8,000 - 8,000 208,000 - - - 208,000 (200,000) 259,543 504 Building Facility & Maint Fund 2,513,570 10,800 100,000 110,800 - - - - - 110,800 2,624,370 601 OPEB Trust Fund 1,060,547 26,600 88,000 114,600 - - - - - 114,600 1,175,147 -
Grand Totals $ 57,472,552 $ 45,355,362 $ 4,057,276 $ 49,412,638 $ 39,891,683 $ 4,057,276 $ 627,000 $ 5,365,734 $ 49,941,693 $ (529,055) $ 56,943,497 66 Draft

Draft

100 - GENERAL FUND REVENUE
General Fund Revenue
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Property Taxes
(40010) Secured Property Taxes $6,178,034 $6,565,175 $6,565,175 $6,720,000 (40020) Unsecured Property Taxes $49,048 $206,872 $206,872 $150,000 (40030) Supplemental Roll Taxes $112,631 $165,000 $165,000 $130,000 (40040) Prior Year Property Taxes -$29,854 -$11,000 -$11,000 -$29,000 (40060) Interest, Penalties & Delinq $21,805 $20,000 $20,000 $20,000 (40070) Homeowner's Exemption $23,355 $25,000 $25,000 $22,000 PROPERTY TAXES TOTAL $6,355,019 $6,971,047 $6,971,047 $7,013,000 Other Taxes & Fees
(41010) Sales Tax Revenue $6,122,363 $6,413,700 $6,176,837 $6,315,937 (41020) Transient Occupancy Tax $1,508,775 $1,449,000 $1,449,000 $1,539,000 (41030) Franchise Fees $1,507,567 $1,520,890 $1,520,890 $1,457,000 (41050) Property Transfer Tax $301,982 $330,000 $330,000 $300,000 OTHER TAXES & FEES TOTAL $9,440,687 $9,713,590 $9,476,727 $9,611,937 State Revenue
(43010) Motor Vehicle In Lieu $86,648 $65,000 $65,000 $65,000 (43020) Property Tax In Lieu of VLF $7,828,746 $8,107,449 $8,107,449 $8,399,320 STATE REVENUE TOTAL $7,915,394 $8,172,449 $8,172,449 $8,464,320 Fines & Forfeitures
(47010) Vehicle Code Fines $101,313 $125,000 $125,000 $110,000 (47020) General Fines $8,770 $15,000 $15,000 $8,000
(47030) Municipal Code Fines $35,805 $50,000 $50,000 $35,000 (47040) Parking Fines $207,233 $170,000 $215,000 $215,000 (47050) Impound Fees $3,700 $10,000 $10,000 $3,000
FINES & FORFEITURES TOTAL $356,821 $370,000 $415,000 $371,000 Building Fees
(48010) Construction Permit Fees $1,048,833 $805,415 $1,071,946 $1,453,351 (48020) Plan Check Fees-Bldg/Sfty $575,309 $805,415 $1,060,000 $1,453,351 (48160) Building Standards Admin Fee $181 $500 $500 $500 (48170) SMIP Fees $412 $800 $800 $800
BUILDING FEES TOTAL $1,624,736 $1,612,130 $2,133,246 $2,908,002 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
68 Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Planning Fees
(48100) Planning Fees $266,281 $215,000 $215,000 $320,708 (48130) Business License Fee $46,932 $43,000 $43,000 $142,508 (48140) Business License - Late Fee $6,032 $4,800 $4,800 $6,160 PLANNING FEES TOTAL $319,245 $262,800 $262,800 $469,376 Engineering Fees
(48200) Plan Check Fees - Engineering $26,490 $38,000 $38,000 $135,000 (48210) Address Change Fee $8,277 $8,250 $8,250 $10,000 (48220) Encroachment Permit - Eng $69,529 $119,250 $119,250 $300,000 (48230) Inspections - Engineering $8,942 $12,150 $12,150 $5,000 (48240) Soils/Misc Engineering Fees $15,138 $23,750 $23,750 $24,580 (48260) Waste Hauler Fees $182,501 $186,380 $186,380 $186,380 (48270) Industrial Waste Fees $54,331 $52,500 $52,500 $54,350 ENGINEERING FEES TOTAL $365,210 $440,280 $440,280 $715,310 Recreation Fees
(48300) Special Events $36,188 $31,600 $31,600 $15,750
(48310) Senior Programs $33,380 $52,500 $52,500 $55,500 (48320) Youth Programs $166,909 $191,425 $191,425 $127,925 (48330) Athletic Programs $44,391 $42,900 $42,900 $51,500 (48340) Contract Classes $290,158 $300,000 $350,000 $372,000 RECREATION FEES TOTAL $571,026 $618,425 $668,425 $622,675 Investment Income
(48500) Investment Earnings $1,328,406 $1,249,000 $1,249,000 $960,260 (48501) Investment Earnings-lease $111,103 $0 $0 $0
(48510) Unrealized Gain/Loss Fmv $698,258 $0 $0 $0
INVESTMENT INCOME TOTAL $2,137,766 $1,249,000 $1,249,000 $960,260 Rental Revenue
(48602) Lease Revenue $185,882 $0 $0 $0
(48600) Cell Tower Rental Revenue $30,055 $275,000 $275,000 $285,000 (48601) City Hall EV Charging Fee $3,442 $0 $0 $0
(48605) Db Center Revenue $838,768 $700,000 $700,000 $750,000 (48610) Facility Security Charge $51,563 $73,000 $73,000 $75,000 (48625) Field & Facility Rentals $44,938 $54,500 $54,500 $53,000 RENTAL REVENUE TOTAL $1,154,649 $1,102,500 $1,102,500 $1,163,000 Taxable Sales
(48710) Printed Material Sales $7 $200 $200 $200
TAXABLE SALES TOTAL $7 $200 $200 $200
Cost Reimbursements
(48800) Prop Damage Reimb - Pwks $9,800 $30,000 $30,000 $30,000 (48810) Prop Damage Reimb - Parks $151 $1,000 $1,000 $1,000 (48820) Cost Reimbursements $164,490 $128,000 $352,310 $144,000 COST REIMBURSEMENTS TOTAL $174,441 $159,000 $383,310 $175,000 Miscellaneous Revenue
(48900) Returned Check Charges $138 $230 $230 $230
(48915) Film Permit Revenue $530 $1,000 $1,800 $1,800
(48920) Election Fees $8,920 $0 $0 $0
(48960) Nuisance Abatement $13,351 $0 $0 $0
(48990) Miscellaneous Revenue $6,353 $15,000 $15,000 $15,000 MISCELLANEOUS REVENUE TOTAL $29,292 $16,230 $17,030 $17,030 Interfund Transfers
(49102) Transfer In - Law Enforcement $35,837 $50,000 $50,000 $50,000 69 Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
(49205) Transfer In - Gas Tax Fd $1,296,349 $1,435,000 $1,435,000 $1,435,000 (49250) Transfer In - Ab939 $0 $10,000 $10,000 $10,000
(49280) Transfer In - Cops Fund $152,500 $152,500 $152,500 $152,500 INTERFUND TRANSFERS TOTAL $1,484,686 $1,647,500 $1,647,500 $1,647,500 TOTAL $31,928,977 $32,335,151 $32,939,514 $34,138,610
70 Draft

REVENUE DESCRIPTIONS
All revenues which, by law, do not have to be placed in a separate fund are deposited in the General Fund. All general operations of the City are charged to this fund. All expenditures must be made pursuant to appropriations, which lapse annually and at the end of the fiscal year. Unexpended balances are transferred to the unappropriated reserve.

PROPERTY TAXES
Secured - Current Year
Tax levied on secured property pursuant to the revenue and taxation code.

Unsecured - Current Year
Tax levied on all personal property not secured by real property held in title by the same owner. Due to the transitory nature of unsecured property, a tax is levied immediately after assessed values are determined.

Supplemental Roll
Taxes levied when secured property is sold to a new owner. It is calculated as the difference between what the seller paid for property tax and what the new owner is expected to pay prorated from the time of closing escrow until the next property tax bill is prepared by the Assessor.

Prior Year Uncollected
Taxes paid in the current year, which were due in a prior year.

Interest and Penalties
Interest and penalties charged for the late payment of property taxes.

Consultant HdL & Companies provides annual estimates for Secured and Unsecured Property Taxes.

Supplemental and Delinquent Property Taxes are based on the latest 3 year average trend.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
71 Draft

PROPERTY TAXES
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (40010) Secured Property Taxes $6,178,034 $6,565,175 $6,565,175 $6,720,000 (40020) Unsecured Property Taxes $49,048 $206,872 $206,872 $150,000 (40030) Supplemental Roll Taxes $112,631 $165,000 $165,000 $130,000 (40040) Prior Year Property Taxes -$29,854 -$11,000 -$11,000 -$29,000 (40060) Interest, Penalties & Delinq $21,805 $20,000 $20,000 $20,000 (40070) Homeowner's Exemption $23,355 $25,000 $25,000 $22,000 (41050) Property Transfer Tax $301,982 $330,000 $330,000 $300,000 TOTAL $6,657,001 $7,301,047 $7,301,047 $7,313,000

OTHER TAXES
Sales and Use Tax
As a result of the Bradley-Burns Local Sales and Use Tax law, 1% of the Sales & Use Tax is to be distributed to the City.

Consultant HdL & Companies provides annual estimates.

Transient Occupancy Tax
These revenues are received on a monthly basis from the hotels in the City. The hotels are required to pay a 14% tax based on the amount of their room rental revenues.

Estimate based on historical trends.

Franchise Fees
Companies are granted special privileges for the continued use of public property, such as city streets. Such companies usually involve elements of monopoly and may require regulation. The Franchise Fees are the 72 Draft

amounts required for the continued granting of these privileges. Franchises currently granted within the City are Electric, Gas, Cable TV, Bus Benches and Waste Hauler.

Estimate based on franchise agreements with each franchisee.

OTHER TAXES
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (41010) Sales Tax Revenue $6,122,363 $6,413,700 $6,176,837 $6,315,937 (41020) Transient Occupancy Tax $1,508,775 $1,449,000 $1,449,000 $1,539,000 (41030) Franchise Fees $1,507,567 $1,520,890 $1,520,890 $1,457,000 TOTAL $9,138,705 $9,383,590 $9,146,727 $9,311,937

FINES AND FORFEITURES
Vehicle Code Fines
Amounts derived from traffic citations and fines for violations occurring within the city limits.

Court Fines and Forfeitures
Fines collected by the county courts for city code violations other than traffic, which are shared with Los Angeles County.

Impound Fees
Fines collected upon the release of vehicles, which have been impounded and stored by the Sheriff's Department.

Miscellaneous
Other fines and forfeitures not included above.

Estimate based on historical trends and changes to the City and/or County Fee Schedule. 73 Draft

FINES & FORFEITURES
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Fines & Forfeitures $356,821 $370,000 $415,000 $371,000 Miscellaneous Revenue $29,292 $16,230 $17,030 $17,030
TOTAL $386,113 $386,230 $432,030 $388,030

LICENSES AND PERMITS
Building Fees
Building Fees are collected in accordance with the Uniform Building Code. The revenues from these fees are used to cover the cost of providing building inspections to insure compliance with building codes.

Estimate based on anticipated building activity and any changes to the City's Fee Schedule.

Encroachment Permit Fees
These fees are levied to cover costs of inspections for work within the public right-of-way for the construction of new or repair of existing utility facilities and other public improvements such as sidewalks, curb, gutter, asphalt roadway, etc.

Estimate based on anticipated building activity and any changes to the City's Fee Schedule.

Business License Fees
All indivuals and businesses doing work with city limits, whether or not they have a physical structure in the city, are required to have a business license. The basic business license fee is $47.39 and $14.00 per year for renewals. Licenses requiring a one-time zoning clearance are $141.19, and an additional fee of $347.39 per individual requiring a background check. These fees are used to cover the cost of reviewing and issuance of permits, records retention, etc. to ensure that businesses are safe for the public. 74 Draft

Estimate based on historical business license volume.

Certified Access Specialist Program (CASP) Fees
SB 1186 requires that a $4 additional fee is to be paid by any applicant seeking a local business license when it is initially issued or renewed. From January 1, 2018 through December 31, 2023, the City will retain 90% of the fees collected. The purpose of the fee is to increase disability access and compliance with construction related accessibility. Money from the Revenue Source are accounted for in Special Revenue Fund 226 Estimate based on historical business license volume and the State's Fee Schedule.

LICENSES & PERMITS
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (48010) Construction Permit Fees $1,048,833 $805,415 $1,071,946 $1,453,351 (48020) Plan Check Fees-Bldg/Sfty $575,309 $805,415 $1,060,000 $1,453,351 (48160) Building Standards Admin Fee $181 $500 $500 $500 (48170) SMIP Fees $412 $800 $800 $800
(48130) Business License Fee $46,932 $43,000 $43,000 $142,508 (48140) Business License - Late Fee $6,032 $4,800 $4,800 $6,160 (48220) Encroachment Permit - Eng $69,529 $119,250 $119,250 $300,000 TOTAL $1,747,228 $1,779,180 $2,300,296 $3,356,670

CURRENT SERVICE CHARGES
Planning and Engineering Fees
These fees are levied to cover costs of plan checks, inspections, etc. which maybe necessary in conjunction with new construction or improvements being made by contractors.

Estimate based on anticipated building activity and any changes to the City's Fee Schedule. 75 Draft

Recreation Fees
These fees are levied to cover the cost of providing recreation programs such as fee classes, Tiny Tot programs, excursions, summer day camp, youth and adult athletics, senior activities and community events.

Estimate based on trending program participation and any changes to the City's Fee Schedule.

Public, Educational and Governmental (PEG) Fees
Fees totaling 1% of gross revenues are remitted to the City by all video service providers with a valid state franchise. These funds may only be used for capital improvements related to the City's operations of its PEG channels. Money from the Revenue Source are accounted for in Special Revenue Fund 270.

Estimate based on historical trends.

CURRENT SERVICE CHARGES
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (48100) Planning Fees $266,281 $215,000 $215,000 $320,708 (48200) Plan Check Fees - Engineering $26,490 $38,000 $38,000 $135,000 (48210) Address Change Fee $8,277 $8,250 $8,250 $10,000 (48230) Inspections - Engineering $8,942 $12,150 $12,150 $5,000 (48240) Soils/Misc Engineering Fees $15,138 $23,750 $23,750 $24,580 (48260) Waste Hauler Fees $182,501 $186,380 $186,380 $186,380 (48270) Industrial Waste Fees $54,331 $52,500 $52,500 $54,350 (48300) Special Events $36,188 $31,600 $31,600 $15,750
(48310) Senior Programs $33,380 $52,500 $52,500 $55,500 (48320) Youth Programs $166,909 $191,425 $191,425 $127,925 (48330) Athletic Programs $44,391 $42,900 $42,900 $51,500 (48340) Contract Classes $290,158 $300,000 $350,000 $372,000 TOTAL $1,132,988 $1,154,455 $1,204,455 $1,358,693
76 Draft

INTERGOVERNMENTAL REVENUE
Property Tax In-Lieu of Vehicle License Fee (VLF)
The VLF is a tax imposed by the state on the ownership of registered vehicles. In 2004, the State issued a permanent reduction to the VLF. To offset the reduction to the VLF, the Cities receive additional property tax.

This 'property tax in-lieu of VLF' is determined by the change in the gross assessed valuation of taxable properties within the jurisdiction from the prior year. As mentioned, this tax is an additional property tax to the other property tax apportionments. These funds are included in the budget as 'Property Tax In-Liue of VLF' revenue.

Property Tax In Lieu of VLF
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (43020) Property Tax In Lieu of VLF $7,828,746 $8,107,449 $8,107,449 $8,399,320 TOTAL $7,828,746 $8,107,449 $8,107,449 $8,399,320
77 Draft

Projection prepared by consultant HdL Companies, LLC.

AB2766 - Air Quality Improvement/Pollution Reduction Fees These fees are derived from the imposition of an additional motor vehicle registration fee which shall be used to fund the implementation of air quality management compliance and provisions of the California Clean Air Act of 1988. Money from the Revenue Source are accounted for in Special Revenue Fund 251.

Estimate based on historical trends.

Gas Tax Section 2105
This Section of the Streets and Highways Code provides for the collection and distribution of special gas tax to fund improvements for regional transportation needs. Money from the Revenue Source are accounted for in Special Revenue Fund 205.

Gas Tax Section 2106
Section 2106(a) of the Streets and Highways Code provides that each city shall receive a fixed monthly apportionment of $400; Section 2106(c) provides for distribution on a per capita basis. Money from the Revenue Source are accounted for in Special Revenue Fund 205.

Gas Tax Section 2107
This section provides monthly allocations of 1.315 cents per gallon of gasoline, 1.8 cents per gallon of diesel and 2.59 cents per liquefied petroleum gas (LPG) based on population. Money from the Revenue Source are accounted for in Special Revenue Fund 205.

Gas Tax Section 2107.5
This account represents a fixed amount of revenue received from the state based on population. Money from the Revenue Source are accounted for in Special Revenue Fund 205.

Highway Users Tax Act (HUTA)
This revenue source replaces the Proposition 42 sales tax on gasoline with a franchise tax. It is intended to be revenue neutral to Cities and allow greater flexibility at the State level.

Road Maintenance & Rehabilitation Act of 2017 (SB-1)
This source of revenue was signed into law in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide. A fuel tax increase began on November 1, 2017. The value-based transportation fee began on January 1, 2018. The price-based excise tax will be reset on July 1, 2019 and the new zero emissions vehicle fee will begin on July 1, 2020. Money from the Revenue Source are accounted for in Special Revenue Fund 202.

Gas Tax, HUTA and SB-1 estimates are provided by California Local Government Finance Almanac which bases their estimates on State Department of Finance statewide revenue projections.

Measure W
The Safe Clean Water Act (ACW Program) also known as Measure W was approved by the voters in November 2018. The revenue generated from this measure is intended to maximize the ability of local governments to address local storm water and urban runoff challenges and is to be used for water quality improvements within the City. It is estimated that the City will receive $800,000 annually as part of this program. Money from the Revenue Source are accounted for in Special Revenue Fund 201.

Measure M
Approved by the voters on November 6, 2016, this half-cent sales tax increase will fund projects that will improve local streets, repair potholes and improve traffic flow/safety. The City received its first allocation of Measure M funds during FY 2017-18. Money from the Revenue Source are accounted for in Special Revenue Fund 203.
78 Draft

Prop A - Transit Tax
The City receives twenty-five percent of the 1/2% Prop A Sales tax (approved by voters in 1980). These funds are distributed by the L.A. County Metropolitan Transportation Authority (MTA), and are distributed to Los Angeles County cities on a proportional population basis. The funds are to be used for the development of transit programs within the guidelines established by the MTA. Money from the Revenue Source are accounted for in Special Revenue Fund 206.

Prop C - Transit Tax
The City receives twenty percent of the 1/2% Prop C sales tax (approved by voters in 1990). These funds are distributed by the L.A. County Metropolitan Transportation Authority (MTA), and are distributed to Los Angeles County cities on a proportional population basis. The funds are to be used the improving, expanding and maintaining public transit services. These expenditures must be consistent with the County's Congestion Management Program. Money from the Revenue Source are accounted for in Special Revenue Fund 207.

Measure R - Local Return Funds
Measure R is funded with 1/2 cent sales tax revenues that LA County voters approved in November 2008 to meet the transportation needs of the County. Fifteen percent of this tax is designated for the Local Return program to be used by cities. These funds are to be used for local transportation projects. Money from the Revenue Source are accounted for in Special Revenue Fund 204.

Measure M, Prop A, Prop C and Measure R estimates come from L.A. County Metropolitan Transportation Authority (MTA).

Prop A - Safe Parks Program
Funds transferred to the City as a result of the 1992 and 1996 L.A. County Safe Neighborhood Parks Act.

These funds are to be used to improve, preserve and restore parks and to employ at-risk youth. Projects utilizing the California Conservation Corps are funded through the at-risk youth element of this program. This program ended in FY 2017-18.

Measure A Neighborhood Parks Act
Approved by the voters in November 2016, this new source of revenue in FY 2018-19 provides funds to improve the quality of life throughout Los Angeles County by preserving and protecting parks, safe places to play, community recreation facilities, beaches, rivers, open spaces and water conservation. Measure A funds provide local funding for parks, recreation, trails, cultural facilities, open space and Veteran and youth programs. Money from the Revenue Source are accounted for in Special Revenue Fund 261.

Annual estimates are received from the Los Angeles County Regional Park and Open Space District.

STATE GRANTS
State TDA
The Transportation Development Act provides this source of funding. Derived from statewide sales tax, and allocated by formula to the County Transportation Commission, allocations are deposited in each regional entity's State Transit Assistance Fund.

Estimate based on historical trends.

SB821 - Bike and Pedestrian Paths
SB821 allows the City to request specifically allocated monies for the purpose of constructing bike and pedestrian paths. Money from the Revenue Source are accounted for in Special Revenue Fund 209. 79 Draft

Estimate based on historical trends.

Habitat Conservation Fund (HFC)
Established by the California Wildlife Protection Act of 1990 (Proposition 117), the HCF provides funding to local agencies to protect threatened species, to address wildlife corridors, to create trails and to provide for nature interpretation programs which bring urban residents into park and wildlife areas.

Grant awards vary from year to year so this is based on individual grant criteria.

COUNTY GRANTS
County TDA
The Transportation Development Act provides this source of funding. Derived from state sales tax and allocated by formula to the County Local Transportation Fund, allocations are available to operators for the support of public transportation systems.

Based on estimates from Los Angeles County.
80 Draft

FEDERAL GRANTS
Community Development Block Grant (CDBG)
The federal government provides funds for metropolitan areas whose population exceeds 50,000. The funds are based upon a federal formula and are to be used only within low and moderate-income census tracts and/or to benefit low and moderate-income persons. Money from the Revenue Source are accounted for in Special Revenue Fund 225.

Based on estimates received from the Community Development Commission of the County of Los Angeles.

Moving Ahead For Progress In The 21st Century (MAP-21)
The Federal Government has created a Federal Surface Transportation Program that allocates funds for various improvements to the nation’s streets and roads. This two year legislation has annual allocations funded primarily by the Highway Account.

Estimate based on historical trends.

Land & Water Conservation Fund (LWCF)
LWCF is a Federal program that conserves irreplaceable lands and improves outdoor recreation opportunities.

Funds are administered by the State of California and are allocated to local agencies through competitive grants.

Grant awards vary from year to year so this is based on individual grant criteria.

Recreational Trails Program (RTP)
RTP is a Federal program that provides financial assistance to local agencies for the development of recreational trails, trailheads and trailside facilities. Funds are administered by the State of California and are allocated to local agencies through competitive grants.

Grant awards vary from year to year so this is based on individual grant criteria.

Hazard Mitigation Grant Program
The City received a grant from FEMA, which is administered by the State, in order to update the City's Hazard Mitigation Plan. This plan establishes the City's strategy to implement improvements and programs to lessen community impacts in the event of natural hazard events. Money from the Revenue Source are accounted for in Special Revenue Fund 256.

Grant awards vary from year to year so this is based on individual grant criteria.

OTHER FINANCING SOURCES
Proceeds from Sale of General Fixed Assets
This includes proceeds from the sale of fixed assets (used by governmental funds only).

Damage to City Property
These funds include reimbursement to the City for repairing willful or accidental damage to city property. Generally these are associated with automobile accidents.

Cost Reimbursements
Reimbursements to the City for various expenditures incurred that are reimbursable i.e. legal expenses. 81 Draft

All three of these revenue source estimates are based on historical trends.

Street Beautification - Developer Paid
Funds received from development projects to be used toward the Diamond Bar Complete Streets improvements as well as other identified capital improvement streetscape or complete streets projects as conditioned by the development projects entitlements. Money from the Revenue Source are accounted for in Special Revenue Fund 245.

Estimate based on anticipated development projects and the associated fees.

OPERATING TRANSFERS IN
Operating Transfers In
Includes monies transferred from one fund to another. Transfers are income to recipient fund.

USE OF MONEY AND PROPERTY
Investments
Inactive City funds are pooled and invested on a continuing basis in certain types of investments that are state approved such as time certificate of deposits, money market accounts, Local Agency Investment Fund, and Federal Agency notes.

The City's investment software produces a projection based on the holdings in the portfolio. 82 Draft

USE OF MONEY & PROPERTY
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (48500) Investment Earnings $1,328,406 $1,249,000 $1,249,000 $960,260 (48501) Investment Earnings-lease $111,103 $0 $0 $0
(48510) Unrealized Gain/Loss Fmv $698,258 $0 $0 $0
TOTAL $2,137,766 $1,249,000 $1,249,000 $960,260
83 Draft

100 - GENERAL FUND APPROPRIATIONS
GF Appropriations
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Personnel Services
(50010) Salaries $6,813,398 $7,060,826 $6,955,826 $7,404,120 (50020) Over Time Wages $38,549 $46,904 $47,354 $43,599 (50030) Part-Time Wages $841,375 $962,748 $945,900 $921,460 (50040) Classic Member Retiremnt $863,508 $874,735 $874,735 $906,424 (50042) Classic Member Ual Pmts $574,111 $688,962 $688,962 $776,820 (50044) Pepra Member Retiremnt $163,829 $189,307 $189,307 $203,886 (50046) Pepra Member Ual Pmts $8,675 $10,138 $10,138 $10,766 (50050) City Paid Benefits $106,712 $71,207 $71,207 $68,804 (50052) Worker's Compensation $136,637 $125,609 $125,609 $147,448 (50054) Short/Long Term Disability $28,958 $68,951 $68,951 $72,528 (50056) Medicare Expense $120,286 $112,747 $112,747 $107,708 (50060) Benefit Allotment $1,321,703 $1,389,577 $1,389,577 $1,477,325 (50062) Benefits Administration -$3,841 $3,000 $3,000 $3,000 (50070) Cell Phone Allowance $3,034 $0 $0 $1,800
(50072) Auto Allowance $42,071 $45,048 $45,048 $43,386
(50074) Technology Allowance $18,300 $25,344 $25,344 $18,564 (50075) Performance Pay Incentive $90,000 $90,000 $90,000 $90,000 PERSONNEL SERVICES TOTAL $11,167,307 $11,765,103 $11,643,705 $12,297,638 Supplies
(51200) Operating Supplies $244,733 $352,950 $362,550 $338,000 (51210) Janitorial Supplies $28,718 $30,000 $30,000 $30,000 (51250) Road Maintenance Supplies $36,071 $70,000 $70,000 $50,000 (51300) Small Tools & Equipment $36,218 $47,850 $44,750 $48,850 (51400) Promotional Supplies $30,355 $39,500 $39,500 $39,500 SUPPLIES TOTAL $376,096 $540,300 $546,800 $506,350
Operating Exp
(52100) Photocopying $0 $8,000 $8,000 $8,000
(52110) Printing $136,130 $179,798 $179,398 $168,048
(52130) Photography $1,690 $9,750 $9,750 $11,750
(52140) Engraving Services $410 $1,000 $1,000 $1,000
(52160) Advertising $53,008 $78,350 $78,349 $76,600
(52170) Postage $85,178 $67,400 $67,400 $67,400
(52200) Telephone $108,615 $104,900 $147,900 $154,300
(52210) Electric Utility Expenditure $465,953 $510,500 $510,500 $545,500 (52215) Gas Utility Expenditure $22,931 $24,200 $24,200 $22,500 (52220) Water Utility Expenditure $438,215 $336,200 $336,200 $286,200 (52255) Banking Charges $52,894 $51,700 $51,700 $52,100 (52300) Rental/Lease - Equipmnt $20,797 $27,500 $27,500 $27,500 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
84 Draft

2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (52302) Rental/Lease - Real Property $98,881 $128,400 $128,400 $142,650 (52304) Rental/Lease - Exhibit Space $6,263 $8,000 $8,000 $9,000 (52310) Equipment Maintenance $43,236 $69,000 $70,500 $74,200 (52314) Computer Maintenance $575,271 $598,700 $598,700 $639,050 (52320) Maint Of Grounds/Buildings $595,992 $627,100 $642,600 $641,600 (52400) Membership & Dues $125,427 $152,385 $152,685 $144,562 (52405) Publications $2,899 $3,870 $3,870 $3,880
(52410) Meetings $10,340 $25,800 $25,800 $23,550
(52415) Conferences $60,259 $114,950 $108,950 $115,100
(52420) Mileage Reimbursement $295 $2,250 $2,250 $2,250 (52500) Education & Training $26,267 $52,700 $52,700 $48,600 (52505) Employee Tuition Reimbursement $2,500 $3,000 $1,500 $3,000 (52510) Employment Physicals $8,802 $15,500 $15,500 $15,500 (52515) Miscellaneous Employee Benefit $1,833 $2,500 $2,500 $2,500 (52520) Employee Recognition Program $4,219 $4,000 $4,000 $4,000 (52525) Commissioner Compensation $4,955 $7,850 $6,850 $7,850 (52601) Shop Local Initiative $34,504 $49,080 $49,080 $34,080 (53500) Criminal Apprehension Reward $0 $2,500 $2,500 $1,500 (53510) Public Safety Outreach $5,519 $12,500 $12,500 $10,000 (53520) Admissions - Youth Activities $16,687 $21,000 $21,000 $21,000 (53530) Elections $649 $2,000 $2,000 $250,000
(53999) Miscellaneous Expenditures $147 $0 $0 $0
OPERATING EXP TOTAL $3,010,766 $3,302,383 $3,353,782 $3,614,770 Professional Svcs
(54010) PS - Accounting & Auditing $67,231 $76,750 $86,750 $92,800 (54020) PS - General Legal Services $247,584 $186,000 $186,000 $258,600 (54022) PS - Special Legal Services $112,308 $0 $432,691 $0 (54024) PS - Special Legal Code Enf $75,843 $75,000 $75,000 $75,000 (54030) PS - Data Processing Services $45,415 $44,500 $44,500 $44,500 (54200) PS - Environmental Services $5,700 $30,000 $30,000 $0 (54400) PS - Engineering $102,521 $130,500 $395,500 $130,500 (54410) PS - Traffic $54,613 $115,000 $115,000 $115,000 (54420) PS - Plan Checking $328 $20,000 $20,000 $20,000 (54430) PS - Soils/Surveying $0 $20,000 $55,000 $30,000 (54440) PS - Inspection $0 $10,300 $10,300 $5,300
(54900) PS - Other Prof Svcs $532,186 $674,300 $888,893 $308,950 PROFESSIONAL SVCS TOTAL $1,243,729 $1,382,350 $2,339,634 $1,080,650 Contract Services
(55130) CS-Short Term Rental Monitoring $0 $5,500 $5,500 $5,700 (55000) Cs - Contract Services $45,571 $61,200 $61,200 $49,200 (55100) Cs - Building & Safety $729,272 $620,000 $925,000 $1,149,870 (55110) Cs-Code Enforcement $6,686 $10,000 $10,000 $10,000 (55120) Cs-Property Abatement $4,025 $10,000 $10,000 $10,000 (55300) Cs - Special Events $183,290 $258,800 $258,800 $126,200 (55305) Cs - Athletic Programs $5,304 $6,000 $6,000 $6,000 (55310) Cs - Senior Programs $32,165 $48,350 $48,350 $49,100 (55315) Cs - Youth Programs $4,370 $10,000 $10,000 $10,750 (55320) Cs - Contract Classes $172,026 $224,000 $254,000 $260,000 (55330) Cs - Security $50,984 $77,800 $77,800 $76,500
(55400) Cs - Sheriff's Department $7,984,309 $8,603,590 $8,603,590 $8,888,490 (55402) Cs-Sheriff - Special Events $194,847 $232,000 $232,000 $212,000 (55404) Cs - Animal Control $463,359 $556,800 $556,800 $572,300 (55406) Cs - Fire Department $7,359 $8,000 $8,000 $8,000 (55408) Cs - Parking Citation Admin $24,253 $32,500 $32,500 $32,500 (55410) Cs - Wild Animal Control $323 $7,500 $7,500 $7,500 (55412) Cs - Crossing Guard Services $252,801 $289,800 $289,800 $289,800 (55505) Cs - Pw Contract Services $469,338 $632,000 $725,000 $804,260 (55510) Cs - Street Sweeping $180,849 $210,000 $210,000 $203,000 (55512) Cs - Road Maintenance $898,740 $898,000 $898,000 $785,000 (55522) Cs - Tree Maintenance $300,961 $378,800 $378,800 $328,800 (55528) Cs - Pkwy/Vegetation Control $151,815 $204,000 $204,000 $160,000 (55530) Cs - Right Of Way Clean Up $51,531 $65,000 $65,000 $65,000 85 Draft

2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (55536) Cs - Traffic Signal Maint $50,771 $94,000 $94,000 $94,000 (55540) Cs - Graffiti Removal $36,900 $40,000 $44,000 $44,000 (55550) Cs - Industrial Waste Services $44,646 $50,000 $50,000 $50,000 CONTRACT SERVICES TOTAL $12,346,495 $13,633,640 $14,065,640 $14,297,970 Capital Outlay Exp
(56110) Buildings/Facilities Exp $5,314 $0 $0 $0
(56116) Equipment $37,089 $65,000 $65,000 $72,000
(56120) Furniture & Fixtures Exp $6,610 $2,000 $2,000 $2,000 CAPITAL OUTLAY EXP TOTAL $49,012 $67,000 $67,000 $74,000 Misc Expenditures $0 $0 $6,000 $7,000
Interfund Transfer Out
(59107) Transfer Out - Homelessness Response
Fund $50,000 $50,000 $50,000 $25,000
(59101) Transfer Out - Com Org Fund $11,850 $20,000 $20,000 $10,000 (59102) Transfer Out - Law Enforcement $263,609 $0 $0 $0 (59103) Transfer Out - General Plan Reserve $58,000 $0 $0 $0 (59104) Transfer Out - Tech Reserve Fd $100,000 $100,000 $100,000 $100,000 (59106) Transfer Out - Covid19 Fund $0 $0 $106,000 $0
(59105) Transfer Out - OPEB Res Fund $40,000 $44,000 $44,000 $44,000 (59238) Transfer Out - Llad #38 $0 $217,326 $525,803 $88,378 (59239) Transfer Out - Llad #39 $44,037 $45,535 $45,535 $42,638 (59241) Transfer Out-Llad #41 $11,955 $12,314 $12,314 $17,453 (59248) Transfer Out - Tres Hermanos $95,473 $80,000 $80,000 $120,000 (59256) Transfer Out - Haz Elim Grant $0 $0 $0 $56,000
(59301) Transfer Out - Cip Fund $1,124,361 $0 $1,137,008 $0 (59401) Transfer Out - Debt Service $717,935 $729,700 $729,700 $726,000 (59501) Transfer Out - Self Insurance $580,000 $0 $0 $820,807 (59502) Transfer Out - Vehicle Repl Fund $269,000 $296,500 $296,500 $136,500 (59503) Transfer Out-Computer Equip Fund $53,580 $0 $0 $0 (59504) Transfer Out - Building Fund $154,200 $0 $0 $100,000 INTERFUND TRANSFER OUT TOTAL $3,574,000 $1,595,375 $3,146,860 $2,286,776 TOTAL $31,767,405 $32,286,151 $35,169,421 $34,165,154
86 Draft

Draft

110 - CITY COUNCIL

OVERVIEW
The City Council is the legislative and policy-making
body for the City of Diamond Bar. Beginning with the
November 2022 election, five Council Members will
be elected by district to serve four-year, overlapping
terms of office. The Council annually elects one of its members to serve as Mayor. The Mayor presides
over all Council meetings and is the ceremonial head
of the City for official functions.

As Diamond Bar's elected representatives, the City
Council sets policy and establishes quality of
municipal services for the community by determining
service levels and revenue obligations through the
adoption of an annual budget, authorizing City
contracts and expenditures, and adopting necessary
regulatory measures.

Council Members represent the City on various
intergovernmental organizations to achieve
governmental cooperation and advocate for
programs that are consistent with the needs of the
community.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
88 Draft

BUDGET DETAIL
100110 - City Council
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50010) Salaries $45,129 $44,761 $44,761 $46,150
(50040) Classic Member Retiremnt $1,690 $1,749 $1,749 $1,812 (50042) Classic Member Ual Pmts $1,366 $1,385 $1,385 $1,561 (50044) Pepra Member Retiremnt $1,412 $2,939 $2,939 $3,034 (50046) Pepra Member Ual Pmts $86 $81 $81 $84
(50050) City Paid Benefits $4,539 $4,119 $4,119 $4,119
(50056) Medicare Expense $1,896 $670 $670 $694
(50060) Benefit Allotment $103,644 $111,000 $111,000 $117,000 (50070) Cell Phone Allowance $3,034 $0 $0 $1,800
(50072) Auto Allowance $17,882 $18,000 $18,000 $18,000
(50074) Technology Allowance $0 $3,000 $3,000 $0
PERSONNEL SERVICES TOTAL $180,679 $187,704 $187,704 $194,254 Supplies
(51200) Operating Supplies $0 $250 $250 $250
SUPPLIES TOTAL $0 $250 $250 $250
Operating Exp
(52130) Photography $271 $500 $500 $2,500
(52400) Membership & Dues $0 $500 $500 $500
(52410) Meetings $3,843 $4,000 $4,000 $4,000
(52415) Conferences $9,638 $27,000 $27,000 $31,500
(53999) Miscellaneous Expenditures $65 $0 $0 $0
OPERATING EXP TOTAL $13,817 $32,000 $32,000 $38,500
TOTAL $194,496 $219,954 $219,954 $233,004

POSITION FUNDING ALLOCATION DETAIL
100110 - City Council
Position Name 2027
Allocated FTE Count
Council Member 5
ALLOCATED FTE COUNT 5
89 Draft

120 - CITY ATTORNEY

OVERVIEW
The City Attorney serves as the City's legal
counsel, reviews resolutions, ordinances and
agreements, and advises the City Council and staff
on all legal matters relating to the operation of the
municipal government. This service is provided
through a contract with the law offices of Woodruff
& Smart, APC.

In addition to the general legal services provided
by Woodruff & Smart, APC the City periodically has
the need for legal services related to code
enforcement prosecution which is also provided for
within this Division.

The City may also enlist the services of additional
legal experts as needed to address personnel
issues and to assist with other matters important to
the community.

BUDGET DETAIL
100120 - City Attorney
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Professional Svcs
(54020) PS - General Legal Services $247,584 $186,000 $186,000 $258,600 (54022) PS - Special Legal Services $112,308 $0 $232,691 $0 (54024) PS - Special Legal Code Enf $75,843 $75,000 $75,000 $75,000 PROFESSIONAL SVCS TOTAL $435,735 $261,000 $493,691 $333,600 TOTAL $435,735 $261,000 $493,691 $333,600
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
90 Draft

130 - CITY MANAGER

DEPARTMENT OVERVIEW
The City Manager Department budget provides
administrative direction to all operating divisions in
compliance with the City's Municipal Code. This
division is responsible for the execution of Council
policy and the enforcement of all laws and
ordinances.

The City Manager, in concert with the City Council,
establishes policy, provides leadership and
implements efficient and effective services. The City
Manager is the director of all City personnel and
establishes and maintains appropriate controls to
ensure that all operating departments adhere to
Council and legally mandated policies and
regulations. Additionally, the City Manager is
responsible for the development of the City's annual
budget.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
91 Draft

CITY MANAGER'S OFFICE ORGANIZATIONAL CHART

BUDGET DETAIL
100130 - City Manager
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50010) Salaries $653,954 $645,357 $645,357 $649,966
(50030) Part-Time Wages $46,658 $89,775 $89,775 $89,775 (50040) Classic Member Retiremnt $97,853 $96,804 $96,804 $100,282 (50042) Classic Member Ual Pmts $63,819 $76,501 $76,501 $86,229 (50044) Pepra Member Retiremnt $8,522 $8,139 $8,139 $8,397 (50046) Pepra Member Ual Pmts $360 $440 $440 $456
(50050) City Paid Benefits $9,304 $4,043 $4,043 $4,043
(50052) Worker's Compensation $13,046 $11,972 $11,972 $13,775 (50054) Short/Long Term Disability $2,219 $6,111 $6,111 $6,331 (50056) Medicare Expense $10,558 $10,538 $10,538 $10,482 (50060) Benefit Allotment $88,592 $85,788 $85,788 $89,796 (50072) Auto Allowance $1,875 $1,800 $1,800 $1,800
(50074) Technology Allowance $2,070 $2,034 $2,034 $2,034 PERSONNEL SERVICES TOTAL $998,830 $1,039,302 $1,039,302 $1,063,366 Supplies
(51200) Operating Supplies $101 $2,000 $2,000 $2,000
92 Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
(51300) Small Tools & Equipment $0 $500 $500 $500
SUPPLIES TOTAL $101 $2,500 $2,500 $2,500
Operating Exp
(52110) Printing $478 $4,000 $4,000 $4,000
(52302) Rental/Lease - Real Property $32,666 $35,000 $35,000 $35,000 (52400) Membership & Dues $63,612 $68,820 $68,820 $70,692 (52410) Meetings $2,271 $3,500 $3,500 $3,500
(52415) Conferences $11,950 $18,200 $18,200 $14,900
(52500) Education & Training $10,670 $10,000 $10,000 $10,000 OPERATING EXP TOTAL $121,647 $139,520 $139,520 $138,092 Professional Svcs
(54900) PS - Other Prof Svcs $108,102 $150,000 $228,435 $55,000 PROFESSIONAL SVCS TOTAL $108,102 $150,000 $228,435 $55,000 TOTAL $1,228,680 $1,331,322 $1,409,757 $1,258,958

POSITION FUNDING ALLOCATION DETAIL
100130 - City Manager's Office
Position Name 2027
Allocated FTE Count
Management Analyst 1
Assistant to the City Manager 0.59
Principal Management Analyst 0.35
City Manager 0.8
Administrative Intern (PT) 1.75
Assistant City Manager 0.6
ALLOCATED FTE COUNT 5.09
93 Draft

140 - CITY CLERK

DEPARTMENT OVERVIEW
The City Clerk has the statutory duty to record the
official minutes of all City Council meetings. The
division maintains original resolutions and
ordinances, is responsible for the management of all
City records, public hearing notices and for the
maintenance of the municipal code. This position
also acts as the chief election officer for municipal
elections.

Administrative and clerical support to the Council
Members is also provided through the City Clerk’s
office.

CITY CLERK ORGANIZATIONAL CHART
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
94 Draft

BUDGET DETAIL
100140 - City Clerk
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50010) Salaries $293,590 $245,221 $245,221 $254,677
(50020) Over Time Wages $1,823 $2,604 $2,604 $2,604
(50040) Classic Member Retiremnt $54,188 $46,451 $46,451 $48,117 (50042) Classic Member Ual Pmts $30,097 $36,649 $36,649 $41,309 (50050) City Paid Benefits $4,132 $2,353 $2,353 $2,353
(50052) Worker's Compensation $2,240 $2,102 $2,102 $2,430 (50054) Short/Long Term Disability $1,247 $2,444 $2,444 $2,532 (50056) Medicare Expense $4,712 $3,558 $3,558 $3,671
(50060) Benefit Allotment $51,940 $43,494 $43,494 $45,864 (50072) Auto Allowance $1,440 $1,440 $1,440 $1,440
(50074) Technology Allowance $1,200 $1,200 $1,200 $1,200 PERSONNEL SERVICES TOTAL $446,610 $387,516 $387,516 $406,197 Supplies
(51200) Operating Supplies $12,375 $14,500 $14,500 $14,500 (51300) Small Tools & Equipment $0 $1,000 $1,000 $1,000 (51400) Promotional Supplies $562 $3,000 $3,000 $3,000
SUPPLIES TOTAL $12,936 $18,500 $18,500 $18,500
Operating Exp
(52110) Printing $6,959 $7,000 $7,000 $7,000
(52140) Engraving Services $410 $1,000 $1,000 $1,000
(52160) Advertising $2,523 $6,000 $6,000 $6,000
(52170) Postage $10,178 $12,400 $12,400 $12,400
(52310) Equipment Maintenance $465 $700 $700 $700
(52400) Membership & Dues $725 $700 $700 $700
(52405) Publications $259 $420 $420 $420
(52410) Meetings $0 $1,000 $1,000 $1,000
(52415) Conferences $2,662 $1,600 $1,600 $1,600
(52420) Mileage Reimbursement $0 $200 $200 $200
(52500) Education & Training $135 $1,100 $1,100 $1,100
(53530) Elections $649 $2,000 $2,000 $250,000
OPERATING EXP TOTAL $24,966 $34,120 $34,120 $282,120
Professional Svcs
(54900) PS - Other Prof Svcs $6,821 $13,400 $30,248 $13,400 PROFESSIONAL SVCS TOTAL $6,821 $13,400 $30,248 $13,400
TOTAL $491,334 $453,536 $470,384 $720,217
95 Draft

POSITION FUNDING ALLOCATION DETAIL
100140 - City Clerk
Position Name 2027
Allocated FTE Count
Administrative Assistant 0.4
City Clerk 1
Administrative Coordinator 0.575
ALLOCATED FTE COUNT 1.975
96 Draft

150 - ECONOMIC DEVELOPMENT

DIVISION OVERVIEW
The Economic Development division assists in the
development and advancement of the local business
community, and in the general promotion and
marketing of the City of Diamond Bar.

Among the functions of this division is the facilitation of programs and activities that are designed to
enhance business retention and business attraction
efforts, and provide business resource assistance for
existing and potential businesses.

The City Manager's Office leads the Economic
Development division with support from the
Community Development Department.

BUDGET DETAIL
100150 - Economic Development
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50010) Salaries $231,988 $221,616 $221,616 $233,159
(50040) Classic Member Retiremnt $40,490 $39,296 $39,296 $40,708 (50042) Classic Member Ual Pmts $25,433 $31,051 $31,051 $35,000 (50044) Pepra Member Retiremnt $660 $787 $787 $812
(50046) Pepra Member Ual Pmts $34 $43 $43 $44
(50050) City Paid Benefits $2,911 $1,386 $1,386 $1,386
(50052) Worker's Compensation $3,598 $3,366 $3,366 $3,906 (50054) Short/Long Term Disability $758 $2,168 $2,168 $2,246 (50056) Medicare Expense $3,577 $3,219 $3,219 $3,257
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
97 Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
(50060) Benefit Allotment $28,172 $27,384 $27,384 $28,704 (50072) Auto Allowance $1,200 $1,200 $1,200 $1,200
(50074) Technology Allowance $750 $750 $750 $750
PERSONNEL SERVICES TOTAL $339,571 $332,266 $332,266 $351,172 Supplies $2,717 $4,000 $4,000 $4,000
Operating Exp
(52110) Printing $3,455 $5,750 $5,750 $5,000
(52160) Advertising $1,325 $5,500 $5,500 $5,500
(52400) Membership & Dues $6,295 $9,435 $9,435 $9,435
(52410) Meetings $395 $6,000 $6,000 $4,000
(52415) Conferences $1,384 $11,000 $11,000 $8,000
(52500) Education & Training $2,207 $4,600 $4,600 $0
(52601) Shop Local Initiative $34,504 $49,080 $49,080 $34,080 OPERATING EXP TOTAL $49,565 $91,365 $91,365 $66,015
Professional Svcs
(54900) PS - Other Prof Svcs $13,751 $39,000 $112,500 $22,000 PROFESSIONAL SVCS TOTAL $13,751 $39,000 $112,500 $22,000 Contract Services
(55000) Cs - Contract Services $9,901 $24,000 $24,000 $12,000 CONTRACT SERVICES TOTAL $9,901 $24,000 $24,000 $12,000
TOTAL $415,504 $490,631 $564,131 $455,187

POSITION FUNDING ALLOCATION DETAIL
100150 - Economic Development
Position Name 2027
Allocated FTE Count
Management Analyst 0.1
Community Development Director 0.1
Assistant to the City Manager 0.05
Principal Management Analyst 0.35
City Manager 0.2
Assistant City Manager 0.3
ALLOCATED FTE COUNT 1.1
98 Draft

210 - FINANCE

DEPARTMENT OVERVIEW
The Finance Department administers the financial
affairs of the City of Diamond Bar. Under the
oversight of the Finance Director, the department
manages the City's revenues, expenditures, budget,
investments, purchasing, accounting, cashiering, and
transit activities.

The Finance Department processes all financial
transactions of the City. Specific activities include
accounts payable, cash receipts, payroll, fixed
assets, banking services, issuance of Metrolink train
and Foothill Transit bus passes, budget preparation
and administration, audits, financial reporting,
issuance and management of City debt and financial
administration of grants.

The Finance Department is also responsible for the
safety, liquidity and maximization of the yields of the City's financial resources.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
99 Draft

FINANCE ORGANIZATIONAL CHART

BUDGET DETAIL
100210 - Finance
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50010) Salaries $540,309 $575,608 $575,608 $579,511
(50020) Over Time Wages $3,617 $1,500 $1,500 $1,500
(50040) Classic Member Retiremnt $68,415 $62,574 $62,574 $64,819 (50042) Classic Member Ual Pmts $39,860 $48,066 $48,066 $54,179 (50044) Pepra Member Retiremnt $12,709 $18,418 $18,418 $18,849 (50046) Pepra Member Ual Pmts $814 $996 $996 $1,024
(50050) City Paid Benefits $9,688 $4,984 $4,984 $4,873
(50052) Worker's Compensation $4,968 $4,725 $4,725 $5,446 (50054) Short/Long Term Disability $2,179 $5,494 $5,494 $5,673 (50056) Medicare Expense $8,371 $7,965 $7,965 $8,226
(50060) Benefit Allotment $94,736 $93,818 $93,818 $96,632 (50072) Auto Allowance $2,925 $2,775 $2,775 $2,775
(50074) Technology Allowance $1,170 $1,110 $1,110 $1,110 PERSONNEL SERVICES TOTAL $789,760 $828,033 $828,033 $844,617 Supplies
100 Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
(51200) Operating Supplies $3,287 $2,500 $2,500 $2,500
SUPPLIES TOTAL $3,287 $2,500 $2,500 $2,500
Operating Exp
(52110) Printing $2,033 $3,200 $3,200 $2,200
(52160) Advertising $0 $1,600 $1,600 $1,600
(52255) Banking Charges $5,357 $6,200 $6,200 $6,200
(52400) Membership & Dues $2,250 $3,025 $3,025 $3,025
(52405) Publications $851 $850 $850 $860
(52410) Meetings $284 $250 $250 $250
(52415) Conferences $5,951 $9,300 $9,300 $9,300
(52420) Mileage Reimbursement $34 $250 $250 $250
(52500) Education & Training $2,184 $5,900 $5,900 $5,900 (53999) Miscellaneous Expenditures $42 $0 $0 $0
OPERATING EXP TOTAL $18,986 $30,575 $30,575 $29,585
Professional Svcs
(54010) PS - Accounting & Auditing $67,231 $76,750 $86,750 $92,800 (54900) PS - Other Prof Svcs $20,575 $10,300 $10,300 $10,300 PROFESSIONAL SVCS TOTAL $87,807 $87,050 $97,050 $103,100 TOTAL $899,839 $948,158 $958,158 $979,802

POSITION FUNDING ALLOCATION DETAIL
100210 - Finance
Position Name 2027
Allocated FTE Count
Senior Accounting Technician 1.225
Accounting Technician 0.28
Finance Director 0.925
Finance Supervisor 0.935
Senior Accountant 0.8
ALLOCATED FTE COUNT 4.165
101 Draft

220 - HUMAN RESOURCES & RISK MANAGEMENT

OVERVIEW
The Human Resources and Risk Management
Division provides for the management of personnel
services and risk management. Primary functions
include the development, modification and
management of all employee recruitment,
classifications, compensation, education/training,
employee relations, employee safety, worker’s
compensation and general liability claims. The
Human Resources and Risk Management staff also
act in an advisory capacity to the City Executive
team on administrative matters that impact the
workforce.

HUMAN RESOURCES ORGANIZATIONAL CHART
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
102 Draft

BUDGET DETAIL
100220 - Human Resources & Risk Management
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50010) Salaries $250,211 $264,635 $274,635 $299,644
(50040) Classic Member Retiremnt $47,190 $50,017 $50,017 $56,987 (50042) Classic Member Ual Pmts $31,643 $39,471 $39,471 $48,949 (50050) City Paid Benefits $4,678 $4,700 $4,700 $2,109
(50052) Worker's Compensation $2,355 $2,263 $2,263 $2,880 (50054) Short/Long Term Disability $1,107 $2,632 $2,632 $3,000 (50056) Medicare Expense $5,050 $5,266 $5,266 $4,350
(50060) Benefit Allotment $39,164 $44,040 $44,040 $46,440 (50062) Benefits Administration -$3,841 $3,000 $3,000 $3,000 (50072) Auto Allowance $1,320 $1,440 $1,440 $3,000
(50074) Technology Allowance $1,100 $1,200 $1,200 $1,200 (50075) Performance Pay Incentive $90,000 $90,000 $90,000 $90,000 PERSONNEL SERVICES TOTAL $469,976 $508,664 $518,664 $561,559 Supplies
(51200) Operating Supplies $1,492 $2,000 $2,000 $2,000
(51300) Small Tools & Equipment $6,452 $8,000 $3,900 $8,000 (51400) Promotional Supplies $1,482 $2,000 $2,000 $2,000 SUPPLIES TOTAL $9,426 $12,000 $7,900 $12,000
Operating Exp
(52110) Printing $122 $500 $100 $500
(52160) Advertising $1,760 $5,000 $3,000 $5,000
(52400) Membership & Dues $4,470 $4,475 $4,775 $4,475
(52405) Publications $521 $500 $500 $500
(52410) Meetings $1,357 $3,500 $3,500 $3,500
(52415) Conferences $1,204 $2,000 $0 $2,000
(52420) Mileage Reimbursement $0 $100 $100 $100
(52500) Education & Training $5,227 $10,000 $10,000 $10,000 (52505) Employee Tuition Reimbursement $2,500 $3,000 $1,500 $3,000 (52510) Employment Physicals $8,802 $15,500 $15,500 $15,500 (52515) Miscellaneous Employee Benefit $1,833 $2,500 $2,500 $2,500 (52520) Employee Recognition Program $4,219 $4,000 $4,000 $4,000 OPERATING EXP TOTAL $32,016 $51,075 $45,475 $51,075
Professional Svcs
(54900) PS - Other Prof Svcs $44,956 $42,500 $76,310 $42,500 PROFESSIONAL SVCS TOTAL $44,956 $42,500 $76,310 $42,500 TOTAL $556,374 $614,239 $648,349 $667,134
103 Draft

POSITION FUNDING ALLOCATION DETAIL
100220 - Human Resources & Risk Management
Position Name 2027
Allocated FTE Count
Human Resources & Risk Director 1
Senior Human Resources Technician 1
ALLOCATED FTE COUNT 2
104 Draft

230 - INFORMATION SYSTEMS

DEPARTMENT OVERVIEW
The Information Systems Division is responsible for
the management and enhancement of the City’s
information technology including the evaluation,
procurement, implementation, and maintenance of
computer/network systems and software; including
ongoing technical and software support/training to all
the departments of the City. The service areas
consist of: telephone & mobile systems, network
services, application services, desktop services,
digital access controls/cameras, and e-government.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
105 Draft

INFORMATION SYSTEMS ORGANIZATIONAL CHART

BUDGET DETAIL
100230 - Information Systems
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50010) Salaries $565,068 $575,591 $575,591 $576,486
(50020) Over Time Wages $0 $1,500 $1,500 $1,500
(50040) Classic Member Retiremnt $89,573 $90,082 $90,082 $93,315 (50042) Classic Member Ual Pmts $58,139 $71,142 $71,142 $80,189 (50044) Pepra Member Retiremnt $6,443 $6,437 $6,437 $6,641 (50046) Pepra Member Ual Pmts $301 $347 $347 $360
(50050) City Paid Benefits $6,585 $3,977 $3,977 $3,977
(50052) Worker's Compensation $9,242 $8,626 $8,626 $10,010 (50054) Short/Long Term Disability $2,225 $5,541 $5,541 $5,740 (50056) Medicare Expense $8,419 $8,359 $8,359 $8,323
(50060) Benefit Allotment $78,977 $82,917 $82,917 $87,417 (50072) Auto Allowance $3,000 $2,850 $2,850 $2,850
(50074) Technology Allowance $3,600 $3,390 $3,390 $3,390 PERSONNEL SERVICES TOTAL $831,573 $860,759 $860,759 $880,198 Supplies
(51200) Operating Supplies $20,183 $28,000 $36,000 $39,000 (51300) Small Tools & Equipment $117 $2,500 $2,500 $2,500 SUPPLIES TOTAL $20,300 $30,500 $38,500 $41,500
Operating Exp
(52100) Photocopying $0 $8,000 $8,000 $8,000
(52200) Telephone $98,137 $94,400 $136,400 $142,800
(52310) Equipment Maintenance $0 $3,300 $3,300 $3,500
(52314) Computer Maintenance $575,271 $598,700 $598,700 $639,050 (52400) Membership & Dues $1,953 $2,200 $2,200 $2,200
(52410) Meetings $40 $500 $500 $500
(52415) Conferences $4,604 $6,000 $6,000 $6,000
(52420) Mileage Reimbursement $0 $100 $100 $100
106 Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
(52500) Education & Training $0 $1,500 $1,500 $1,500
OPERATING EXP TOTAL $680,005 $714,700 $756,700 $803,650 Professional Svcs
(54030) PS - Data Processing Services $45,415 $44,500 $44,500 $44,500 (54900) PS - Other Prof Svcs $47,414 $57,500 $57,500 $57,500 PROFESSIONAL SVCS TOTAL $92,829 $102,000 $102,000 $102,000 Contract Services
(55000) Cs - Contract Services $11,838 $33,700 $33,700 $33,700 CONTRACT SERVICES TOTAL $11,838 $33,700 $33,700 $33,700 TOTAL $1,636,544 $1,741,659 $1,791,659 $1,861,048

POSITION FUNDING ALLOCATION DETAIL
100230 - Information Systems
Position Name 2027
Allocated FTE Count
Network/Systems Administrator 1.875
Network/Systems Technician 0.925
Information Systems Director 0.95
ALLOCATED FTE COUNT 3.75
107 Draft

240 - COMMUNITY RELATIONS

OVERVIEW
The Community Relations Division provides an
ongoing program of public information, which is
designed to inform and educate community residents
and business owners about the City’s activities,
programs, and policies. A variety of methods and
materials are utilized to disseminate information
including the City’s monthly Community Newsletter,
which provides current news and information; the
City's web site; the local government access cable
channel; local advertising; media releases and
advisories; special publications; and community
events.

The Community Relations Division is also
responsible for the general marketing and promotion
of the City at the local, regional and national levels, and provides assistance in support of economic
development activities. The Division is also engaged
in the facilitation of programs that recognize the
efforts of individuals and organizations that contribute to the enhancement and general well being of the
community.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
108 Draft

Community Relations Organizational Chart

BUDGET DETAIL
100240 - Community Relations
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Personnel Services
(50010) Salaries $388,801 $367,738 $367,738 $388,205
(50020) Over Time Wages $8,817 $6,000 $6,000 $6,000
(50040) Classic Member Retiremnt $25,169 $35,786 $35,786 $37,069 (50042) Classic Member Ual Pmts $29,279 $28,228 $28,228 $31,818 (50044) Pepra Member Retiremnt $17,453 $13,801 $13,801 $14,634 (50046) Pepra Member Ual Pmts $665 $746 $746 $794
(50050) City Paid Benefits $5,168 $3,805 $3,805 $3,805
(50052) Worker's Compensation $8,440 $6,763 $6,763 $7,886 (50054) Short/Long Term Disability $1,856 $3,596 $3,596 $3,775 (50056) Medicare Expense $6,065 $5,334 $5,334 $5,474
(50060) Benefit Allotment $69,356 $72,648 $72,648 $76,608 (50072) Auto Allowance $1,404 $1,296 $1,296 $1,296
(50074) Technology Allowance $1,080 $1,500 $1,500 $1,500 PERSONNEL SERVICES TOTAL $563,553 $547,241 $547,241 $578,864 Supplies
(51200) Operating Supplies $8,614 $21,100 $21,100 $19,600 (51300) Small Tools & Equipment $1,437 $1,200 $1,200 $1,200 (51400) Promotional Supplies $26,374 $32,500 $32,500 $32,500 SUPPLIES TOTAL $36,424 $54,800 $54,800 $53,300
Operating Exp
(52110) Printing $93,981 $111,200 $111,200 $111,200
(52130) Photography $1,419 $9,250 $9,250 $9,250
(52160) Advertising $11,307 $13,250 $13,249 $12,500
(52170) Postage $75,000 $55,000 $55,000 $55,000
(52302) Rental/Lease - Real Property $0 $13,800 $13,800 $13,800 (52400) Membership & Dues $2,489 $2,540 $2,540 $2,445
(52405) Publications $0 $500 $500 $500
(52410) Meetings $0 $1,200 $1,200 $1,200
(52415) Conferences $6,227 $8,000 $8,000 $6,300
(52420) Mileage Reimbursement $0 $200 $200 $200
(52500) Education & Training $1,407 $4,500 $4,500 $4,500 OPERATING EXP TOTAL $191,831 $219,440 $219,439 $216,895 Professional Svcs
(54900) PS - Other Prof Svcs $66,379 $156,500 $156,500 $71,400 109
Draft

2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget PROFESSIONAL SVCS TOTAL $66,379 $156,500 $156,500 $71,400 Contract Services
(55000) Cs - Contract Services $17,569 $3,500 $3,500 $3,500 CONTRACT SERVICES TOTAL $17,569 $3,500 $3,500 $3,500
TOTAL $875,756 $981,481 $981,480 $923,959

POSITION FUNDING ALLOCATION DETAIL
100240 - Community Relations
Position Name 2027
Allocated FTE Count
Community Relations Coordinator 0.85
Community Relations Manager 0.7
Media Specialist 1.75
ALLOCATED FTE COUNT 3.3
110 Draft

620 - CIVIC CENTER

OVERVIEW
The Civic Center Division has been established to
account for expenditures related to the operation of
the City Hall building. This includes the budget for the utilities, maintenance and salaries related to both City Hall and the County Library.

BUDGET DETAIL
100620 - Civic Center
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Personnel Services
(50010) Salaries $80,653 $121,994 $121,994 $125,349
(50020) Over Time Wages $10 $2,500 $2,500 $2,500
(50040) Classic Member Retiremnt $12,973 $15,433 $15,433 $15,987 (50042) Classic Member Ual Pmts $10,105 $12,180 $12,180 $13,729 (50044) Pepra Member Retiremnt $842 $3,055 $3,055 $3,151 (50046) Pepra Member Ual Pmts $138 $165 $165 $171
(50050) City Paid Benefits $812 $1,163 $1,163 $1,163
(50052) Worker's Compensation $3,568 $3,302 $3,302 $3,818 (50054) Short/Long Term Disability $331 $1,191 $1,191 $1,234 (50056) Medicare Expense $1,215 $1,776 $1,776 $1,789
(50060) Benefit Allotment $11,415 $23,166 $23,166 $24,426 (50072) Auto Allowance $222 $222 $222 $222
(50074) Technology Allowance $120 $120 $120 $120
PERSONNEL SERVICES TOTAL $122,402 $186,267 $186,267 $193,659 Supplies
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
111 Draft

2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (51200) Operating Supplies $41,722 $51,000 $51,000 $55,000 (51300) Small Tools & Equipment $1,586 $2,000 $2,000 $2,000 SUPPLIES TOTAL $43,308 $53,000 $53,000 $57,000
Operating Exp
(52210) Electric Utility Expenditure $202,856 $200,000 $200,000 $220,000 (52215) Gas Utility Expenditure $9,511 $10,000 $10,000 $10,000 (52220) Water Utility Expenditure $14,524 $15,000 $15,000 $15,000 (52300) Rental/Lease - Equipmnt $0 $2,000 $2,000 $2,000 (52320) Maint Of Grounds/Buildings $279,820 $319,600 $335,100 $333,100 (52400) Membership & Dues $31,923 $45,000 $45,000 $35,000 OPERATING EXP TOTAL $538,634 $591,600 $607,100 $615,100 Professional Svcs $0 $0 $120,000 $0
Capital Outlay Exp
(56120) Furniture & Fixtures Exp $6,610 $2,000 $2,000 $2,000 CAPITAL OUTLAY EXP TOTAL $6,610 $2,000 $2,000 $2,000
TOTAL $710,954 $832,867 $968,367 $867,759

POSITION FUNDING ALLOCATION DETAIL
100620 - Civic Center
Position Name 2027
Allocated FTE Count
Public Works Director/City Engineer 0.05
Public Works Manager/Assistant City Engineer 0.05
Senior Maintenance Worker 0.4
Facilities Maintenance Supervisor 0.5
Parks & Maintenance Superintendent 0.05
ALLOCATED FTE COUNT 1.05
112 Draft

PUBLIC SAFETY

DIVISION OVERVIEW
The City Manager's Office is responsible for the
overall coordination of the City's Public Safety
division, with support from the Public Works
Department. Public Safety subdivisions are
comprised of Law Enforcement (includes Los
Angeles County Sheriff's Dept, Crossing Guard, and
Parking Citations Administration), Emergency
Preparedness, Animal Control, Fire Protection, and
Volunteer Programs.

Below is the combined budget for Public Safety.

Budgeted expenditure detail for each of the
subdivisions are shown on the following pages.

PUBLIC SAFETY DIVISION BUDGET
Public Safety
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Supplies
(51200) Operating Supplies $12,227 $28,000 $28,000 $28,000 (51300) Small Tools & Equipment $2,000 $2,500 $3,500 $3,500 SUPPLIES TOTAL $14,227 $30,500 $31,500 $31,500
Operating Exp
(52200) Telephone $10,478 $10,500 $11,500 $11,500
(52210) Electric Utility Expenditure $0 $500 $500 $500
(52300) Rental/Lease - Equipmnt $945 $1,000 $1,000 $1,000 (52302) Rental/Lease - Real Property $400 $400 $400 $400 (52310) Equipment Maintenance $6,011 $8,000 $9,500 $9,500 (52400) Membership & Dues $3,478 $3,860 $3,860 $4,760
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
113
Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
(52410) Meetings $159 $3,000 $3,000 $3,000
(52500) Education & Training $0 $2,000 $2,000 $2,000
(53500) Criminal Apprehension Reward $0 $2,500 $2,500 $1,500 (53510) Public Safety Outreach $5,519 $12,500 $12,500 $10,000 OPERATING EXP TOTAL $26,990 $44,260 $46,760 $44,160
Professional Svcs
(54900) PS - Other Prof Svcs $177,923 $178,500 $178,500 $8,500 PROFESSIONAL SVCS TOTAL $177,923 $178,500 $178,500 $8,500 Contract Services
(55400) Cs - Sheriff's Department $7,984,309 $8,603,590 $8,603,590 $8,888,490 (55402) Cs-Sheriff - Special Events $177,817 $212,000 $212,000 $192,000 (55404) Cs - Animal Control $463,359 $556,800 $556,800 $572,300 (55406) Cs - Fire Department $7,359 $8,000 $8,000 $8,000 (55408) Cs - Parking Citation Admin $24,253 $32,500 $32,500 $32,500 (55410) Cs - Wild Animal Control $323 $7,500 $7,500 $7,500 (55412) Cs - Crossing Guard Services $252,801 $289,800 $289,800 $289,800 CONTRACT SERVICES TOTAL $8,910,221 $9,710,190 $9,710,190 $9,990,590 TOTAL $9,129,361 $9,963,450 $9,966,950 $10,074,750
114 Draft

310 - LAW ENFORCEMENT

OVERVIEW
The City of Diamond Bar contracts with the Los
Angeles County Sheriff's Department for law
enforcement services.

General law enforcement provides an assortment of
deputies to provide law enforcement services
including crime prevention and traffic enforcement,
specialized suppression patrols and undercover
operations, neighborhood watch and community
relations, and the general enforcement of laws.

Additionally, the law enforcement budget includes
funds for additional as-needed special operations,
as-needed aero bureau patrols, the City’s fingerprint
program, and funding for the City’s Report for
Reward program.

This division also includes contract services for
crossing guards and the administration of the City's
parking citations. With the passage of AB408, Cities
are now required to issue and collect their own
parking citations. The City is currently under contract with DataTicket, Inc. for the administration of parking citations.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
115 Draft

LOS ANGELES COUNTY SHERIFF'S DEPARTMENT CONTRACT
TYPE OF SERVICE Quantity
General Law Units:

One-Man 56 Hour 10
One-Man 40 Hour 1
One-Man 40 Hour Non-Relief (Special Problems) 5
Community Service Assistant w/Vehicle 1
Special Investigations As Requested
Helicopter Patrol As Required
Fingerprint Program As Required

BUDGET DETAIL
100310 - Law Enforcement
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Supplies
(51200) Operating Supplies $1,678 $4,000 $4,000 $4,000
(51300) Small Tools & Equipment $2,000 $2,500 $3,500 $3,500 SUPPLIES TOTAL $3,678 $6,500 $7,500 $7,500
Operating Exp
(52310) Equipment Maintenance $1,769 $2,500 $4,000 $4,000 (53500) Criminal Apprehension Reward $0 $2,500 $2,500 $1,500 (53510) Public Safety Outreach $5,519 $5,000 $5,000 $2,500 OPERATING EXP TOTAL $7,287 $10,000 $11,500 $8,000
Professional Svcs $165,000 $170,000 $170,000 $0
Contract Services
(55400) Cs - Sheriff's Department $7,984,309 $8,603,590 $8,603,590 $8,888,490 (55402) Cs-Sheriff - Special Events $177,817 $212,000 $212,000 $192,000 (55408) Cs - Parking Citation Admin $24,253 $32,500 $32,500 $32,500 (55412) Cs - Crossing Guard Services $252,801 $289,800 $289,800 $289,800 CONTRACT SERVICES TOTAL $8,439,180 $9,137,890 $9,137,890 $9,402,790 TOTAL $8,615,145 $9,324,390 $9,326,890 $9,418,290
116 Draft

320 - VOLUNTEER PROGRAM

OVERVIEW
The Community Volunteer Patrol Program was
established in FY 94/95. This program is coordinated
by the Los Angeles County Sheriff's Department and
provides general support to law enforcement
personnel. Diamond Bar Community Volunteer Patrol
members routinely patrol the community and are
responsible for reporting any suspicious activity
and/or problems to the Sheriff's Department. In
addition to their patrol activities, other assignments
performed by the Community Volunteer Patrol
include vacation and business security checks, park
and special event security, graffiti watch, community
relations, and other non-hazardous duties.

BUDGET DETAIL
100320 - Volunteer Patrol
2024 - 25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget
Supplies
(51200) Operating Supplies $22 $1,000 $1,000 $1,000
SUPPLIES TOTAL $22 $1,000 $1,000 $1,000
Operating Exp
(52410) Meetings $159 $3,000 $3,000 $3,000
OPERATING EXP TOTAL $159 $3,000 $3,000 $3,000
TOTAL $181 $4,000 $4,000 $4,000
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
117 Draft

330 - FIRE PROTECTION

OVERVIEW
The City is a part of the Consolidated Fire Protection
District. The district provides fire and emergency
medical services. Upon incorporation, the City
became responsible for fire protection within the City
boundaries, therefore the City assumed wildland fire
protection. This has required additional resources to
be used by the Consolidated Fire Protection District.

It is a responsibility of the City to pay annually for
these added costs.

BUDGET DETAIL
100330 - Fire Protection
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Contract Services
(55406) Cs - Fire Department $7,359 $8,000 $8,000 $8,000 CONTRACT SERVICES TOTAL $7,359 $8,000 $8,000 $8,000
TOTAL $7,359 $8,000 $8,000 $8,000
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
118 Draft

340 - ANIMAL CONTROL

OVERVIEW
Animal Control provides for the care, protection, and
control of animals that stray from their homes or are
abused by their owners. This service, currently under
contract with the Inland Valley Humane Society,
includes enforcement of leash laws and the provision
of a shelter for homeless animals.

In addition to the services rendered by the Humane
Society, the City has been called upon to assist in the control of coyotes within the City. Additional funding
has been included to fund these activities.

BUDGET DETAIL
100340 - Animal Control
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Operating Exp $0 $7,500 $7,500 $7,500
Contract Services
(55404) Cs - Animal Control $463,359 $556,800 $556,800 $572,300 (55410) Cs - Wild Animal Control $323 $7,500 $7,500 $7,500 CONTRACT SERVICES TOTAL $463,682 $564,300 $564,300 $579,800 TOTAL $463,682 $571,800 $571,800 $587,300
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
119 Draft

350 - EMERGENCY PREPAREDNESS

OVERVIEW
The preservation of life and property is an inherent
responsibility of local, state and federal governments.

The City of Diamond Bar has prepared several
planning and response documents, which serve as
the basis for the City's emergency organization and
emergency operations.

The primary objective is to enhance the overall
capability of government to respond to emergencies.

This is accomplished by incorporating the policies,
principles, concepts and procedures contained within
the City’s emergency plans into an efficient
organization capable of responding adequately in the
face of any disaster.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
120 Draft

BUDGET DETAIL
100350 - Emergency Preparedness
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Supplies
(51200) Operating Supplies $10,527 $23,000 $23,000 $23,000 SUPPLIES TOTAL $10,527 $23,000 $23,000 $23,000
Operating Exp
(52200) Telephone $10,478 $10,500 $11,500 $11,500
(52210) Electric Utility Expenditure $0 $500 $500 $500
(52300) Rental/Lease - Equipmnt $945 $1,000 $1,000 $1,000 (52302) Rental/Lease - Real Property $400 $400 $400 $400 (52310) Equipment Maintenance $4,242 $5,500 $5,500 $5,500 (52400) Membership & Dues $3,478 $3,860 $3,860 $4,760
(52500) Education & Training $0 $2,000 $2,000 $2,000
OPERATING EXP TOTAL $19,543 $23,760 $24,760 $25,660
Professional Svcs
(54900) PS - Other Prof Svcs $12,923 $8,500 $8,500 $8,500 PROFESSIONAL SVCS TOTAL $12,923 $8,500 $8,500 $8,500
TOTAL $42,993 $55,260 $56,260 $57,160
121 Draft

COMMUNITY DEVELOPMENT

DEPARTMENT OVERVIEW
The Community Development Department is
comprised of three Divisions: Planning, Building and
Safety, Neighborhood Improvement. The Department
implements regulations and policies intended to
foster the orderly growth and well-being of the
community. With a strong emphasis on upholding
construction standards and preserving the quality of
life for residents and businesses, the department is
dedicated to shaping Diamond Bar's future as set
forth in the General Plan. In addition to planning,
permit services and code enforcement functions, the
Department also oversees business licensing and
manages the Community Development Block Grant
(CDBG) program.

Below is the combined budget for the department.

Budgeted expenditure details for each division is
shown in the following pages.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
122 Draft

COMMUNITY DEVELOPMENT ORGANIZATIONAL CHART
123 Draft

COMMUNITY DEVELOPMENT DEPARTMENT BUDGET
Community Development Department Summary
2024 - 25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Personnel Services $1,696,872 $1,827,782 $1,728,232 $1,951,411 Supplies $2,500 $4,600 $6,700 $4,600
Operating Exp $70,369 $76,695 $73,695 $81,195
Contract Services $776,883 $685,500 $994,500 $1,219,570 TOTAL $2,546,623 $2,594,577 $2,803,127 $3,256,776
124 Draft

410 - PLANNING

DIVISION OVERVIEW
The Planning Division is responsible for the functions
related to current and long-term (“advance”)
planning, and administers the Community
Development Block Grant Program.

The Planning Division prepares and updates the
City’s General Plan to guide Diamond Bar’s longterm growth and preservation of the community’s quality of life. The Division administers and updates
the zoning and subdivision ordinances, which are the
primary tools used to implement the General Plans
land use and development goals, objectives and
policies. The planners provide information and
assistance to the public by explaining the City’s
zoning regulations, and reviewing all land use,
development and business license applications, and
performing inspections to ensure compliance with
regulations and conditions of approval. For projects
requiring Planning Commission and City Council
review, the Planning Division serves as those bodies’
technical staff, and provides recommendations based
on analysis of environmental, land use compatibility
and design factors.

The Planning Division also supports the economic
development efforts of the City. It updates and
maintains records for the general public and
coordinates projects and programs with other
governmental agencies.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
125 Draft

BUDGET DETAIL
100410 - Planning
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50010) Salaries $616,530 $585,841 $585,841 $631,079
(50020) Over Time Wages $785 $5,000 $5,000 $5,000
(50040) Classic Member Retiremnt $89,367 $92,902 $92,902 $96,235 (50042) Classic Member Ual Pmts $60,011 $73,335 $73,335 $82,661 (50044) Pepra Member Retiremnt $8,116 $6,644 $6,644 $7,192 (50046) Pepra Member Ual Pmts $448 $358 $358 $390
(50050) City Paid Benefits $8,207 $4,713 $4,713 $4,713
(50052) Worker's Compensation $11,928 $10,350 $10,350 $12,113 (50054) Short/Long Term Disability $2,593 $5,712 $5,712 $5,960 (50056) Medicare Expense $9,567 $8,507 $8,507 $8,642
(50060) Benefit Allotment $92,455 $96,636 $96,636 $101,916 (50072) Auto Allowance $2,940 $2,940 $2,940 $2,940
(50074) Technology Allowance $1,800 $1,800 $1,800 $1,800 PERSONNEL SERVICES TOTAL $904,747 $894,738 $894,738 $960,641 Supplies
(51200) Operating Supplies $1,227 $1,200 $3,300 $1,200
SUPPLIES TOTAL $1,227 $1,200 $3,300 $1,200
Operating Exp
(52160) Advertising $3,001 $3,000 $5,000 $3,000
(52400) Membership & Dues $2,201 $2,000 $2,000 $2,100
(52410) Meetings $76 $400 $400 $400
(52415) Conferences $3,365 $2,600 $2,600 $7,000
(52420) Mileage Reimbursement $0 $300 $300 $300
(52500) Education & Training $0 $600 $600 $600
(52525) Commissioner Compensation $3,380 $5,000 $4,000 $5,000 OPERATING EXP TOTAL $12,022 $13,900 $14,900 $18,400
TOTAL $917,996 $909,838 $912,938 $980,241

POSITION FUNDING ALLOCATION DETAIL
100410 - Planning
Position Name 2027
Allocated FTE Count
Associate Planner 1
Senior Planner 1
Community Development Director 0.5
Planning Manager 1
Administrative Coordinator 0.9
ALLOCATED FTE COUNT 4.4
126 Draft

420 - BUILDING & SAFETY

DIVISION OVERVIEW
The Building and Safety Division is responsible for
the protection of public health and safety through the
enforcement of Building Codes and other related
codes. This Division provides for Building and Safety
plan check, permit issuance, and inspection services.

Much of the plan check and inspections are provided
through contract services.

BUDGET DETAIL
100420 - Building & Safety
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50010) Salaries $222,180 $288,864 $238,864 $304,201
(50020) Over Time Wages $14,260 $250 $700 $250
(50040) Classic Member Retiremnt $24,029 $24,930 $24,930 $25,818 (50042) Classic Member Ual Pmts $16,212 $19,521 $19,521 $22,004 (50044) Pepra Member Retiremnt $6,962 $12,472 $12,472 $13,477 (50046) Pepra Member Ual Pmts $598 $672 $672 $729
(50050) City Paid Benefits $4,849 $3,534 $3,534 $3,534
(50052) Worker's Compensation $3,081 $2,817 $2,817 $3,335 (50054) Short/Long Term Disability $1,184 $2,845 $2,845 $3,024 (50056) Medicare Expense $3,558 $4,190 $4,190 $4,385
(50060) Benefit Allotment $56,753 $68,850 $68,850 $72,630 (50072) Auto Allowance $450 $450 $450 $450
(50074) Technology Allowance $180 $180 $180 $180
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
127 Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
PERSONNEL SERVICES TOTAL $354,296 $429,575 $380,025 $454,017 Supplies
(51200) Operating Supplies $201 $1,200 $1,200 $1,200
SUPPLIES TOTAL $201 $1,200 $1,200 $1,200
Operating Exp
(52255) Banking Charges $45,264 $43,000 $43,000 $43,000 (52302) Rental/Lease - Real Property $10,024 $11,200 $11,200 $11,200 (52500) Education & Training $0 $900 $900 $900
OPERATING EXP TOTAL $55,288 $55,100 $55,100 $55,100
Contract Services
(55100) Cs - Building & Safety $729,272 $620,000 $925,000 $1,149,870 CONTRACT SERVICES TOTAL $729,272 $620,000 $925,000 $1,149,870 TOTAL $1,139,057 $1,105,875 $1,361,325 $1,660,187

POSITION FUNDING ALLOCATION DETAIL
100420 - Building & Safety
Position Name 2027
Allocated FTE Count
Permit Services Coordinator 1
Community Development Director 0.15
Permit Technician 2
ALLOCATED FTE COUNT 3.15
128 Draft

430 - NEIGHBORHOOD IMPROVEMENT

DIVISION OVERVIEW
The City’s Neighborhood Improvement Officers work
proactively to investigate Municipal Code violations
and in response to complaints filed by concerned
residents, business operators or property owners.

The Diamond Bar Municipal Code is based on high
standards set by the residents and business owners
to ensure an attractive and well-maintained
community. It is the responsibility of the
Neighborhood Improvement Officers to make sure
the community conforms to the standards set by the
code.

BUDGET DETAIL
100430 - Neighborhood Improvement
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50010) Salaries $303,339 $352,650 $302,650 $377,572
(50020) Over Time Wages $1,256 $5,000 $5,000 $5,000
(50040) Classic Member Retiremnt $16,280 $17,073 $17,073 $17,686 (50042) Classic Member Ual Pmts $11,178 $13,475 $13,475 $15,189 (50044) Pepra Member Retiremnt $16,777 $20,915 $20,915 $21,578 (50046) Pepra Member Ual Pmts $979 $1,130 $1,130 $1,170 (50050) City Paid Benefits $5,457 $3,783 $3,783 $3,783
(50052) Worker's Compensation $7,129 $6,529 $6,529 $7,582 (50054) Short/Long Term Disability $1,454 $3,494 $3,494 $3,620 (50056) Medicare Expense $5,339 $5,116 $5,116 $5,249
(50060) Benefit Allotment $67,590 $73,254 $73,254 $77,274 (50072) Auto Allowance $750 $750 $750 $750
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
129 Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
(50074) Technology Allowance $300 $300 $300 $300
PERSONNEL SERVICES TOTAL $437,829 $503,469 $453,469 $536,753 Supplies
(51200) Operating Supplies $999 $1,200 $1,200 $1,200
(51300) Small Tools & Equipment $72 $1,000 $1,000 $1,000 SUPPLIES TOTAL $1,071 $2,200 $2,200 $2,200
Operating Exp
(52110) Printing $525 $1,600 $1,600 $1,600
(52400) Membership & Dues $610 $945 $945 $945
(52410) Meetings $0 $450 $450 $450
(52415) Conferences $1,477 $4,000 $0 $4,000
(52420) Mileage Reimbursement $0 $100 $100 $100
(52500) Education & Training $447 $600 $600 $600
OPERATING EXP TOTAL $3,058 $7,695 $3,695 $7,695
Contract Services
(55130) CS-Short Term Rental Monitoring $0 $5,500 $5,500 $5,700 (55110) Cs-Code Enforcement $6,686 $10,000 $10,000 $10,000 (55120) Cs-Property Abatement $4,025 $10,000 $10,000 $10,000 (55540) Cs - Graffiti Removal $36,900 $40,000 $44,000 $44,000 CONTRACT SERVICES TOTAL $47,611 $65,500 $69,500 $69,700 TOTAL $489,569 $578,864 $528,864 $616,348

POSITION FUNDING ALLOCATION DETAIL
100430 - Neighborhood Improvement
Position Name 2027
Allocated FTE Count
Administrative Assistant 0.3
Neighborhood Improvement Officer 0.9
Senior Neighborhood Improvement Officer 1.8
Community Development Director 0.25
Administrative Coordinator 0.1
ALLOCATED FTE COUNT 3.35
130 Draft

PARKS & RECREATION

OVERVIEW
The Parks & Recreation Department administers the
recreation program which includes activities and
events that strengthen the community's fabric, health
and well-being, economic base, and security. This
includes community events, enrichment programs,
athletics, excursions, activities, and facilities for
residents of all ages.

Diamond Bar residents have long valued
neighborhood, community and regional parks, and
open natural spaces where they can relax, walk,
meditate, play, enjoy family time, and seek renewal.

Below is the combined budget for the Parks &
Recreation department which includes expenditures
for Recreation Programs and the Diamond Bar
Center. These divisions are also separately shown on
the following pages.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
131 Draft

PARKS & RECREATION ORGANIZATIONAL CHART
132 Draft

PARKS & RECREATION DEPARTMENT BUDGET
Parks & Rec Department Summary
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Personnel Services $2,766,118 $2,944,890 $2,974,890 $3,064,148 Supplies $149,813 $185,950 $185,450 $163,000
Operating Exp $375,083 $490,948 $490,948 $509,948
Professional Svcs $42,238 $22,600 $14,600 $23,850
Contract Services $647,416 $854,450 $884,450 $757,550
Capital Outlay Exp $0 $25,000 $25,000 $30,000
Misc Expenditures $0 $0 $6,000 $7,000
TOTAL $3,980,669 $4,523,838 $4,581,338 $4,555,496
133 Draft

510 - DIAMOND BAR CENTER

OVERVIEW
The extraordinary Diamond Bar Center, located in
picturesque Summitridge Park, is owned and
operated by the City of Diamond Bar. The Center
features impressive banquet and meeting rooms with
breathtaking views of the San Gabriel Valley. The
22,500 square foot facility is the perfect setting for
wedding receptions, formal dinner gatherings,
corporate seminars, training or meetings, and a
multitude of other community events. Designed in the
modern Craftsman style architecture theme, the
Center is equipped with state-of-the-art multimedia
capabilities and a full catering kitchen. Colorful
gardens, a meandering stream and look-out points
enjoy the beautiful vistas that surround the Center to
make this exceptional facility the perfect choice for
your next special event.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
134 Draft

BUDGET DETAIL
100510 - Diamond Bar Center
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Personnel Services
(50010) Salaries $345,344 $384,813 $384,813 $405,785
(50020) Over Time Wages $758 $2,000 $2,000 $1,500
(50030) Part-Time Wages $448,495 $450,000 $450,000 $450,000 (50040) Classic Member Retiremnt $45,096 $47,814 $47,814 $50,558 (50042) Classic Member Ual Pmts $31,269 $37,714 $37,714 $43,397 (50044) Pepra Member Retiremnt $7,882 $9,802 $9,802 $10,445 (50046) Pepra Member Ual Pmts $428 $528 $528 $566
(50050) City Paid Benefits $3,803 $3,601 $3,601 $3,601
(50052) Worker's Compensation $9,459 $8,828 $8,828 $10,443 (50054) Short/Long Term Disability $1,432 $3,728 $3,728 $3,959 (50056) Medicare Expense $11,726 $10,890 $10,890 $5,740 (50060) Benefit Allotment $59,720 $68,853 $68,853 $72,603 (50072) Auto Allowance $1,722 $3,444 $3,444 $1,722
(50074) Technology Allowance $1,050 $2,100 $2,100 $1,050 PERSONNEL SERVICES TOTAL $968,185 $1,034,115 $1,034,115 $1,061,369 Supplies
(51200) Operating Supplies $14,345 $14,400 $14,400 $14,400 (51210) Janitorial Supplies $28,718 $30,000 $30,000 $30,000 (51300) Small Tools & Equipment $15,114 $2,500 $2,500 $2,500 SUPPLIES TOTAL $58,177 $46,900 $46,900 $46,900
Operating Exp
(52110) Printing $11,247 $13,000 $13,000 $11,000
(52160) Advertising $31,359 $36,500 $36,500 $37,500
(52210) Electric Utility Expenditure $92,098 $120,000 $120,000 $132,000 (52215) Gas Utility Expenditure $10,961 $9,000 $9,000 $9,000 (52220) Water Utility Expenditure $6,785 $6,500 $6,500 $6,500 (52300) Rental/Lease - Equipmnt $0 $2,000 $2,000 $2,000 (52304) Rental/Lease - Exhibit Space $6,263 $8,000 $8,000 $9,000 (52310) Equipment Maintenance $30,848 $51,000 $51,000 $54,500 (52320) Maint Of Grounds/Buildings $75,593 $92,000 $92,000 $92,000 (52415) Conferences $2,256 $3,250 $3,250 $2,500
OPERATING EXP TOTAL $267,411 $341,250 $341,250 $356,000 Professional Svcs
(54900) PS - Other Prof Svcs $15,246 $21,850 $13,850 $23,100 PROFESSIONAL SVCS TOTAL $15,246 $21,850 $13,850 $23,100 Contract Services
(55300) Cs - Special Events $2,777 $7,000 $7,000 $7,750 (55330) Cs - Security $48,815 $75,000 $75,000 $75,000
(55505) Cs - Pw Contract Services $182,246 $209,500 $209,500 $209,000 CONTRACT SERVICES TOTAL $233,839 $291,500 $291,500 $291,750 Capital Outlay Exp
(56116) Equipment $0 $25,000 $25,000 $30,000
CAPITAL OUTLAY EXP TOTAL $0 $25,000 $25,000 $30,000
TOTAL $1,542,858 $1,760,615 $1,752,615 $1,809,119
135 Draft

POSITION ALLOCATION FUNDING DETAIL
100510 - Diamond Bar Center
Position Name 2027
Allocated FTE Count
Parks & Maintenance Superintendent 0.05
Recreation Coordinator 0.25
Parks & Recreation Director 0.5
Public Works Manager/Assistant City Engineer 0.05
Recreation Superintendent 0.25
Facilities Maintenance Supervisor 0.475
Public Works Director/City Engineer 0.05
Recreation Supervisor 0.3
Recreation Coordinator-Seniors 0.55
Recreation Coordinator-DBC 0.25
Senior Maintenance Worker 0.4
ALLOCATED FTE COUNT 3.125
136 Draft

520 - RECREATION

OVERVIEW
The Parks and Recreation Department administers
the recreation program which inclues activities and
events that strengthen the community's fabric, health
and well-being, economic base, and security. This
includes community events, enrichment programs,
athletics, excursions, activities, and facilities for
residents of all ages.

Diamond Bar residents have long valued
neighborhood, community and regional parks, and
open natural spaces where they can relax, walk,
meditate, play, enjoy family time, and seek renewal.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
137 Draft

BUDGET DETAIL
100520 - Recreation
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Personnel Services
(50010) Salaries $946,461 $967,298 $997,298 $1,070,042
(50020) Over Time Wages $2,408 $7,050 $7,050 $4,245
(50030) Part-Time Wages $346,223 $406,125 $406,125 $364,837 (50040) Classic Member Retiremnt $99,805 $101,079 $101,079 $98,806 (50042) Classic Member Ual Pmts $66,392 $79,689 $79,689 $84,722 (50044) Pepra Member Retiremnt $35,448 $38,326 $38,326 $46,913 (50046) Pepra Member Ual Pmts $1,711 $2,063 $2,063 $2,333 (50050) City Paid Benefits $12,381 $12,541 $12,541 $12,840 (50052) Worker's Compensation $23,434 $21,875 $21,875 $26,732 (50054) Short/Long Term Disability $4,463 $10,053 $10,053 $11,030 (50056) Medicare Expense $20,461 $16,520 $16,520 $16,297 (50060) Benefit Allotment $235,228 $241,016 $241,016 $260,412 (50072) Auto Allowance $1,500 $3,000 $3,000 $1,500
(50074) Technology Allowance $2,020 $4,140 $4,140 $2,070 PERSONNEL SERVICES TOTAL $1,797,933 $1,910,775 $1,940,775 $2,002,779 Supplies
(51200) Operating Supplies $90,819 $128,900 $128,400 $105,950 (51300) Small Tools & Equipment $817 $10,150 $10,150 $10,150 SUPPLIES TOTAL $91,636 $139,050 $138,550 $116,100
Operating Exp
(52110) Printing $16,422 $31,548 $31,548 $23,548
(52160) Advertising $329 $6,000 $6,000 $4,000
(52255) Banking Charges $2,273 $2,500 $2,500 $2,900
(52300) Rental/Lease - Equipmnt $2,789 $0 $0 $0
(52302) Rental/Lease - Real Property $55,790 $68,000 $68,000 $82,250 (52400) Membership & Dues $2,935 $4,050 $4,050 $3,400
(52405) Publications $0 $100 $100 $100
(52410) Meetings $494 $1,000 $1,000 $750
(52415) Conferences $5,878 $7,500 $7,500 $7,500
(52420) Mileage Reimbursement $4 $500 $500 $500
(52500) Education & Training $3,216 $6,000 $6,000 $6,500 (52525) Commissioner Compensation $855 $1,500 $1,500 $1,500 (53520) Admissions - Youth Activities $16,687 $21,000 $21,000 $21,000 OPERATING EXP TOTAL $107,673 $149,698 $149,698 $153,948 Professional Svcs
(54900) PS - Other Prof Svcs $26,992 $750 $750 $750
PROFESSIONAL SVCS TOTAL $26,992 $750 $750 $750
Contract Services
(55300) Cs - Special Events $180,513 $251,800 $251,800 $118,450 (55305) Cs - Athletic Programs $5,304 $6,000 $6,000 $6,000 (55310) Cs - Senior Programs $32,165 $48,350 $48,350 $49,100 (55315) Cs - Youth Programs $4,370 $10,000 $10,000 $10,750 (55320) Cs - Contract Classes $172,026 $224,000 $254,000 $260,000 (55330) Cs - Security $2,169 $2,800 $2,800 $1,500
(55402) Cs-Sheriff - Special Events $17,029 $20,000 $20,000 $20,000 CONTRACT SERVICES TOTAL $413,577 $562,950 $592,950 $465,800 Misc Expenditures $0 $0 $6,000 $7,000
TOTAL $2,437,811 $2,763,223 $2,828,723 $2,746,377
138 Draft

POSITION ALLOCATION FUNDING DETAIL
100520 - Recreation
Position Name 2027
Allocated FTE Count
Recreation Coordinator 2.75
Parks & Recreation Director 0.5
Recreation Coordinator-Sports 1
Recreation Superintendent 0.75
Recreation Supervisor 1.7
Rec Specialist PT (30 hr/wk) NEW 26-27 0.75
Recreation Coordinator-DBC2 1
Recreation Coordinator-Seniors 0.45
Recreation Coordinator-DBC 0.75
Senior Maintenance Worker 0.5
Administrative Coordinator 1.1
ALLOCATED FTE COUNT 11.25
139 Draft

PUBLIC WORKS

DEPARTMENT OVERVIEW
The Public Works Department is committed to
providing for the efficient operation of public works
systems and programs. The vital services include:
planning, designing, constructing, and monitoring the
City’s roadways and sidewalk infrastructure as well as
sewer and storm drain systems; overseeing traffic
management/control systems and traffic signal timing
programs; maintaining and repairing all City buildings
and fleet of vehicles and equipment; maintaining
public parks/public property and Landscape
Assessment Districts’ medians, parkways, mini parks,
slopes, and open space; managing the engineering
design and construction of the City’s robust capital
improvements program; reviewing/planning and
permitting land development activities and
subdivisions; and managing environmental programs
such as the National Pollutant Discharge Elimination
System (NPDES).

The Department budget consists of Public Works
Administration, Engineering, Road Maintenance,
Parks and Facilities Maintenance, and Landscape
Maintenance. Public Works is also actively involved in
representing community’s interests on significant
regional issues, such as storm water and
transportation.

Below is the combined budget for the Public Works
department which includes expenditures for Public
Works Administration, Engineering, Civic Center,
Parks & Facilities Maintenance, Landscape
Maintenance, and Road Maintenance divisions.

These divisions are also separately shown on the
following pages.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
140 Draft

PUBLIC WORKS ORGANIZATIONAL CHART
141 Draft

PUBLIC WORKS DEPARTMENT BUDGET
Public Works Department Summary
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Personnel Services $2,083,764 $2,300,946 $2,239,098 $2,401,852 Supplies $124,366 $194,200 $194,200 $172,700
Operating Exp $1,405,492 $1,377,685 $1,393,185 $1,353,535 Professional Svcs $167,188 $329,800 $629,800 $305,300
Contract Services $1,972,667 $2,322,300 $2,415,300 $2,281,060 Capital Outlay Exp $49,012 $42,000 $42,000 $44,000
TOTAL $5,802,489 $6,566,931 $6,913,583 $6,558,447
142 Draft

610 - PUBLIC WORKS ADMINISTRATION

DIVISION OVERVIEW
The Public Works Department is committed to
providing for the efficient operation of public works
systems and programs. The vital services include:
planning, designing, constructing, and monitoring the
City’s roadways and sidewalk infrastructure as well
as sewer and storm drain systems; overseeing traffic
management/control systems and traffic signal timing
programs; maintaining and repairing all City buildings
and fleet of vehicles and equipment; maintaining
public parks/public property and Landscape
Assessment Districts’ medians, parkways, mini parks,
slopes, and open space; managing the engineering
design and construction of the City’s robust capital
improvements program; reviewing/planning and
permitting land development activities and
subdivisions; and managing environmental programs
such as the National Pollutant Discharge Elimination
System (NPDES).

The Department budget consists of Public Works
Administration, Engineering, Road Maintenance,
Parks and Facilities Maintenance, and Landscape
Maintenance. Public Works is also actively involved
in representing community’s interests on significant
regional issues, such as storm water and
transportation.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
143 Draft

BUDGET DETAIL
100610 - Public Works Administration
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Personnel Services
(50010) Salaries $399,990 $374,116 $359,116 $385,618
(50020) Over Time Wages $215 $500 $500 $500
(50040) Classic Member Retiremnt $51,432 $49,127 $49,127 $50,890 (50042) Classic Member Ual Pmts $31,992 $38,780 $38,780 $43,711 (50044) Pepra Member Retiremnt $9,895 $8,801 $8,801 $8,883 (50046) Pepra Member Ual Pmts $413 $477 $477 $484
(50050) City Paid Benefits $6,304 $2,842 $2,842 $2,842
(50052) Worker's Compensation $7,281 $6,717 $6,717 $7,742 (50054) Short/Long Term Disability $1,716 $3,682 $3,682 $3,790 (50056) Medicare Expense $5,868 $5,439 $5,439 $5,495
(50060) Benefit Allotment $63,101 $56,580 $56,580 $59,670 (50072) Auto Allowance $2,109 $2,109 $2,109 $2,109
(50074) Technology Allowance $1,140 $1,800 $1,800 $1,140 PERSONNEL SERVICES TOTAL $581,456 $550,970 $535,970 $572,874 Supplies
(51200) Operating Supplies $1,569 $6,000 $6,000 $6,000
(51300) Small Tools & Equipment $1,339 $1,500 $1,500 $1,500 SUPPLIES TOTAL $2,908 $7,500 $7,500 $7,500
Operating Exp
(52110) Printing $909 $2,000 $2,000 $2,000
(52160) Advertising $1,405 $1,500 $1,500 $1,500
(52400) Membership & Dues $1,067 $3,385 $3,385 $3,385
(52405) Publications $1,268 $1,500 $1,500 $1,500
(52410) Meetings $1,420 $1,000 $1,000 $1,000
(52415) Conferences $1,843 $9,500 $9,500 $9,500
(52420) Mileage Reimbursement $257 $500 $500 $500
(52500) Education & Training $775 $5,000 $5,000 $5,000
(52525) Commissioner Compensation $720 $1,350 $1,350 $1,350 (53999) Miscellaneous Expenditures $40 $0 $0 $0
OPERATING EXP TOTAL $9,703 $25,735 $25,735 $25,735
Professional Svcs
(54200) PS - Environmental Services $5,700 $30,000 $30,000 $0 (54400) PS - Engineering $42,231 $0 $45,000 $0
(54900) PS - Other Prof Svcs $4,026 $4,000 $4,000 $4,500 PROFESSIONAL SVCS TOTAL $51,958 $34,000 $79,000 $4,500
Contract Services
(55550) Cs - Industrial Waste Services $44,646 $50,000 $50,000 $50,000 CONTRACT SERVICES TOTAL $44,646 $50,000 $50,000 $50,000 TOTAL $690,671 $668,205 $698,205 $660,609
144 Draft

POSITION ALLOCATION FUNDING DETAIL
100610 - Public Works Administration
Position Name 2027
Allocated FTE Count
Public Works Manager/Assistant City Engineer 0.475
Engineering Technician 0.3
Associate Engineer 0.5
Senior Public Works Inspector 0.15
Public Works Director/City Engineer 0.475
Administrative Coordinator 0.675
ALLOCATED FTE COUNT 2.575
145 Draft

615 - ENGINEERING

DIVISION OVERVIEW
The Public Works Department is committed to
providing for the efficient operation of public works
systems and programs. The vital services include:
planning, designing, constructing, and monitoring the
City’s roadways and sidewalk infrastructure as well
as sewer and storm drain systems; overseeing traffic
management/control systems and traffic signal timing
programs; maintaining and repairing all City buildings
and fleet of vehicles and equipment; maintaining
public parks/public property and Landscape
Assessment Districts’ medians, parkways, mini parks,
slopes, and open space; managing the engineering
design and construction of the City’s robust capital
improvements program; reviewing/planning and
permitting land development activities and
subdivisions; and managing environmental programs
such as the National Pollutant Discharge Elimination
System (NPDES). The Department budget consists
of Public Works Administration, Engineering, Road
Maintenance, Parks and Facilities Maintenance, and
Landscape Maintenance. Public Works is also
actively involved in representing community’s
interests on significant regional issues, such as storm water and transportation.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
146 Draft

BUDGET DETAIL
100615 - Engineering
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50010) Salaries $190,476 $300,241 $285,241 $310,898
(50020) Over Time Wages $55 $1,500 $1,500 $1,500
(50040) Classic Member Retiremnt $26,642 $30,737 $30,737 $31,839 (50042) Classic Member Ual Pmts $19,806 $24,254 $24,254 $27,338 (50044) Pepra Member Retiremnt $3,787 $11,166 $11,166 $11,322 (50046) Pepra Member Ual Pmts $442 $603 $603 $614
(50050) City Paid Benefits $4,153 $2,990 $2,990 $2,990
(50052) Worker's Compensation $6,145 $6,124 $6,124 $7,050 (50054) Short/Long Term Disability $873 $3,003 $3,003 $3,086 (50056) Medicare Expense $2,850 $4,354 $4,354 $4,475
(50060) Benefit Allotment $33,296 $50,676 $50,676 $62,316 (50072) Auto Allowance $666 $666 $666 $666
(50074) Technology Allowance $360 $360 $360 $360
PERSONNEL SERVICES TOTAL $289,551 $436,674 $421,674 $464,454 Operating Exp $321 $0 $0 $0
Professional Svcs
(54400) PS - Engineering $60,290 $130,500 $130,500 $130,500 (54410) PS - Traffic $54,613 $115,000 $115,000 $115,000 (54420) PS - Plan Checking $328 $20,000 $20,000 $20,000 (54430) PS - Soils/Surveying $0 $20,000 $20,000 $30,000 (54440) PS - Inspection $0 $10,300 $10,300 $5,300
PROFESSIONAL SVCS TOTAL $115,230 $295,800 $295,800 $300,800 TOTAL $405,102 $732,474 $717,474 $765,254

POSITION ALLOCATION FUNDING DETAIL
100615 - Engineering
Position Name 2027
Allocated FTE Count
Engineering Tech (Fmly Public Works Inspector) 1
Public Works Manager/Assistant City Engineer 0.15
Engineering Technician 0.3
Associate Engineer 0.5
Senior Public Works Inspector 0.4
Public Works Director/City Engineer 0.15
Administrative Coordinator 0.2
ALLOCATED FTE COUNT 2.7
147 Draft

630 - PARKS & FACILITIES MAINTENANCE

DIVISION OVERVIEW
The Public Works Department is committed to
providing for the efficient operation of public works
systems and programs. The vital services include:
planning, designing, constructing, and monitoring the
City’s roadways and sidewalk infrastructure as well
as sewer and storm drain systems; overseeing traffic
management/control systems and traffic signal timing
programs; maintaining and repairing all City buildings
and fleet of vehicles and equipment; maintaining
public parks/public property and Landscape
Assessment Districts’ medians, parkways, mini parks,
slopes, and open space; managing the engineering
design and construction of the City’s robust capital
improvements program; reviewing/planning and
permitting land development activities and
subdivisions; and managing environmental programs
such as the National Pollutant Discharge Elimination
System (NPDES).

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
148 Draft

BUDGET DETAIL
100630 - Parks & Facilities Maintenance
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Personnel Services
(50010) Salaries $406,253 $387,466 $387,466 $401,120
(50020) Over Time Wages $1,619 $8,000 $8,000 $8,000
(50030) Part-Time Wages $0 $16,848 $0 $16,848
(50040) Classic Member Retiremnt $37,547 $35,532 $35,532 $36,807 (50042) Classic Member Ual Pmts $23,266 $28,042 $28,042 $31,608 (50044) Pepra Member Retiremnt $15,676 $15,180 $15,180 $15,661 (50046) Pepra Member Ual Pmts $698 $819 $819 $849
(50050) City Paid Benefits $6,100 $3,499 $3,499 $3,499
(50052) Worker's Compensation $10,399 $9,593 $9,593 $11,071 (50054) Short/Long Term Disability $1,821 $3,752 $3,752 $3,887 (50056) Medicare Expense $6,163 $5,864 $5,864 $5,880
(50060) Benefit Allotment $80,758 $77,508 $77,508 $81,738 (50072) Auto Allowance $222 $222 $222 $222
(50074) Technology Allowance $120 $120 $120 $120
PERSONNEL SERVICES TOTAL $590,644 $592,445 $575,597 $617,310 Supplies
(51200) Operating Supplies $32,772 $45,700 $45,700 $40,200 (51300) Small Tools & Equipment $4,998 $5,000 $5,000 $10,000 SUPPLIES TOTAL $37,770 $50,700 $50,700 $50,200
Operating Exp
(52210) Electric Utility Expenditure $53,875 $58,000 $58,000 $61,000 (52215) Gas Utility Expenditure $2,459 $5,200 $5,200 $3,500 (52220) Water Utility Expenditure $416,906 $314,700 $314,700 $264,700 (52300) Rental/Lease - Equipmnt $7,497 $7,500 $7,500 $7,500 (52320) Maint Of Grounds/Buildings $240,579 $215,500 $215,500 $216,500 (52400) Membership & Dues $1,098 $1,450 $1,450 $1,500
(52415) Conferences $1,820 $5,000 $5,000 $5,000
OPERATING EXP TOTAL $724,234 $607,350 $607,350 $559,700 Contract Services
(55000) Cs - Contract Services $6,264 $0 $0 $0
(55505) Cs - Pw Contract Services $287,092 $422,500 $515,500 $595,260 CONTRACT SERVICES TOTAL $293,356 $422,500 $515,500 $595,260 Capital Outlay Exp
(56110) Buildings/Facilities Exp $5,314 $0 $0 $0
(56116) Equipment $37,089 $40,000 $40,000 $42,000
CAPITAL OUTLAY EXP TOTAL $42,402 $40,000 $40,000 $42,000 TOTAL $1,688,405 $1,712,995 $1,789,147 $1,864,470
149 Draft

POSITION ALLOCATION FUNDING DETAIL
100630 - Parks & Facilities Maintenance
Position Name 2027
Allocated FTE Count
Parks & Maintenance Superintendent 0.5
Public Works Manager/Assistant City Engineer 0.05
Maintenance Worker (PT) 0.45
Facilities Maintenance Supervisor 0.85
Public Works Director/City Engineer 0.05
Facilities & Asset Maintenance Technician 0.5
Senior Maintenance Worker 0.7
Administrative Coordinator 0.875
ALLOCATED FTE COUNT 3.975
150 Draft

645 - LANDSCAPE MAINTENANCE

DIVISION OVERVIEW
The Public Works Department is committed to providing for the efficient operation of public works systems and programs. The vital services include: planning, designing, constructing, and monitoring the City’s roadways and sidewalk infrastructure as well as sewer and storm drain systems; overseeing traffic management/control systems and traffic signal timing programs; maintaining and repairing all City buildings and fleet of vehicles and equipment; maintaining public parks/public property and Landscape Assessment Districts’ medians, parkways, mini parks, slopes, and open space; managing the engineering design and construction of the City’s robust capital improvements program; reviewing/planning and permitting land development activities and subdivisions; and managing environmental programs such as the National Pollutant Discharge Elimination System
(NPDES).

BUDGET DETAIL
100645 - Landscape Maintenance
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Contract Services
(55522) Cs - Tree Maintenance $300,961 $378,800 $378,800 $328,800 (55528) Cs - Pkwy/Vegetation Control $37,356 $44,000 $44,000 $0 CONTRACT SERVICES TOTAL $338,317 $422,800 $422,800 $328,800 TOTAL $338,317 $422,800 $422,800 $328,800
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
151 Draft

655 - ROAD MAINTENANCE

DIVISION OVERVIEW
The Public Works Department is committed to
providing for the efficient operation of public works
systems and programs. The vital services include:
planning, designing, constructing, and monitoring the
City’s roadways and sidewalk infrastructure as well
as sewer and storm drain systems; overseeing traffic
management/control systems and traffic signal timing
programs; maintaining and repairing all City buildings
and fleet of vehicles and equipment; maintaining
public parks/public property and Landscape
Assessment Districts’ medians, parkways, mini parks,
slopes, and open space; managing the engineering
design and construction of the City’s robust capital
improvements program; reviewing/planning and
permitting land development activities and
subdivisions; and managing environmental programs
such as the National Pollutant Discharge Elimination
System (NPDES).

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
152 Draft

BUDGET DETAIL
100655 - Road Maintenance
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Personnel Services
(50010) Salaries $333,123 $357,016 $342,016 $364,658
(50020) Over Time Wages $2,926 $3,500 $3,500 $3,500
(50040) Classic Member Retiremnt $35,769 $37,349 $37,349 $38,689 (50042) Classic Member Ual Pmts $24,244 $29,479 $29,479 $33,227 (50044) Pepra Member Retiremnt $11,245 $12,425 $12,425 $12,897 (50046) Pepra Member Ual Pmts $560 $670 $670 $698
(50050) City Paid Benefits $7,642 $3,174 $3,174 $3,174
(50052) Worker's Compensation $10,324 $9,657 $9,657 $11,229 (50054) Short/Long Term Disability $1,500 $3,505 $3,505 $3,641 (50056) Medicare Expense $4,889 $5,182 $5,182 $5,279
(50060) Benefit Allotment $66,806 $71,949 $71,949 $75,879 (50072) Auto Allowance $444 $444 $444 $444
(50074) Technology Allowance $240 $240 $240 $240
PERSONNEL SERVICES TOTAL $499,711 $534,590 $519,590 $553,555 Supplies
(51200) Operating Supplies $2,022 $3,000 $3,000 $3,000
(51250) Road Maintenance Supplies $36,071 $70,000 $70,000 $50,000 (51300) Small Tools & Equipment $2,286 $10,000 $10,000 $5,000 SUPPLIES TOTAL $40,380 $83,000 $83,000 $58,000
Operating Exp
(52210) Electric Utility Expenditure $117,124 $132,000 $132,000 $132,000 (52300) Rental/Lease - Equipmnt $9,566 $15,000 $15,000 $15,000 (52310) Equipment Maintenance $5,911 $6,000 $6,000 $6,000 OPERATING EXP TOTAL $132,601 $153,000 $153,000 $153,000 Contract Services
(55510) Cs - Street Sweeping $180,849 $210,000 $210,000 $203,000 (55512) Cs - Road Maintenance $898,740 $898,000 $898,000 $785,000 (55528) Cs - Pkwy/Vegetation Control $114,459 $160,000 $160,000 $160,000 (55530) Cs - Right Of Way Clean Up $51,531 $65,000 $65,000 $65,000 (55536) Cs - Traffic Signal Maint $50,771 $94,000 $94,000 $94,000 CONTRACT SERVICES TOTAL $1,296,349 $1,427,000 $1,427,000 $1,307,000 TOTAL $1,969,041 $2,197,590 $2,182,590 $2,071,555
153 Draft

POSITION ALLOCATION FUNDING DETAIL
100655 - Road Maintenance
Position Name 2027
Allocated FTE Count
Public Works Maintenance Superintendent-Streets 0.975
Public Works Manager/Assistant City Engineer 0.1
Engineering Technician 0.3
Senior Public Works Inspector 0.35
Public Works Director/City Engineer 0.1
Facilities & Asset Maintenance Technician 0.475
Senior Maintenance Worker 0.975
ALLOCATED FTE COUNT 3.275
154 Draft

TOTAL TRANSFERS IN
Total Transfers In
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (49100) Transfer In - General Fd $3,465,674 $1,595,375 $3,146,860 $2,286,776 (49102) Transfer In - Law Enforcement $35,837 $50,000 $50,000 $50,000 (49104) Transfer In - Tech Reserve $705,000 $250,000 $250,000 $0 (49105) Transfer In - Opeb Reserve $88,000 $88,000 $88,000 $88,000 (49201) Transfer In - Measure W $245,159 $0 $85,293 $0
(49202) Transfer In - Rmra Fund $3,779,186 $0 $0 $0
(49203) Transfer In - Measure M $925,803 $0 $24,781 $0
(49204) Transfer In - Measure R $662,494 $0 $224,820 $0 (49205) Transfer In - Gas Tax Fd $1,521,653 $1,435,000 $1,435,000 $1,435,000 (49206) Transfer In - Prop A $38,947 $0 $0 $0
(49207) Transfer In - Prop C $2,431,551 $0 $0 $0
(49209) Transfer In - Tda/Trails Fund $26,439 $0 $5,080 $0 (49225) Transfer In - Cdbg Fund $101,421 $0 $0 $0
(49250) Transfer In - Ab939 $0 $10,000 $10,000 $10,000
(49251) Transfer In - Ab2766 $0 $0 $0 $35,000
(49252) Transfer In-Waste Hauler $140,871 $0 $0 $0
(49262) Transfer In - Park Development $1,355,309 $0 $509,641 $0 (49270) Transfer In - Peg Fees $400,744 $0 $0 $0
(49280) Transfer In - Cops Fund $152,500 $152,500 $152,500 $152,500 (49501) Transfer In - Self Insurance $0 $100,000 $100,000 $0 (49504) Transfer In -Building/Facility $10,000 $0 $0 $0 TOTAL $16,086,588 $3,680,875 $6,081,975 $4,057,276
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
155 Draft

TOTAL TRANSFERS OUT
Total Transfers Out
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (59107) Transfer Out - Homelessness Response
Fund $50,000 $50,000 $50,000 $25,000
(59100) Transfer Out - General Fund $1,484,686 $1,647,500 $1,647,500 $1,647,500 (59101) Transfer Out - Com Org Fund $11,850 $20,000 $20,000 $10,000 (59102) Transfer Out - Law Enforcement $263,609 $0 $0 $0 (59103) Transfer Out - General Plan Reserve $58,000 $0 $0 $0 (59104) Transfer Out - Tech Reserve Fd $100,000 $100,000 $100,000 $100,000 (59106) Transfer Out - Covid19 Fund $0 $0 $106,000 $0
(59105) Transfer Out - OPEB Res Fund $40,000 $44,000 $44,000 $44,000 (59238) Transfer Out - Llad #38 $0 $217,326 $525,803 $88,378 (59239) Transfer Out - Llad #39 $44,037 $45,535 $45,535 $42,638 (59241) Transfer Out-Llad #41 $11,955 $12,314 $12,314 $17,453 (59248) Transfer Out - Tres Hermanos $95,473 $80,000 $80,000 $120,000 (59256) Transfer Out - Haz Elim Grant $0 $0 $0 $56,000
(59301) Transfer Out - Cip Fund $11,359,263 $0 $1,986,628 $0 (59401) Transfer Out - Debt Service $717,935 $729,700 $729,700 $726,000 (59501) Transfer Out - Self Insurance $580,000 $0 $0 $820,807 (59502) Transfer Out - Vehicle Repl Fund $269,000 $296,500 $296,500 $171,500 (59503) Transfer Out-Computer Equip Fund $758,580 $250,000 $250,000 $0 (59504) Transfer Out - Building Fund $154,200 $100,000 $100,000 $100,000 (59601) Transfer Out - OPEB Trust $88,000 $88,000 $88,000 $88,000 TOTAL $16,086,588 $3,680,875 $6,081,980 $4,057,276
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
156 Draft

Draft

PERSONNEL SUMMARY
FY 2026/27 Proposed Budget
Includes two (2) reclassifications:
• Parks & Recreation Department: (1) Part Time (PT) Pre-School Teacher to PT Recreation Specialist • Public Works Department: (1) Public Works Inspector to Engineering Technician FY 2025/26 Revised Budget
Includes one (1) reclassification:
• Human Resources Department: (1) Human Resources & Risk Manager to Human Resources & Risk Director
FY 2025/26 Adopted Budget
No personnel changes for adopted FY 2025/26
FY 2024/25 Revised Budget
Includes two (2) additional new full-time positions:
• Public Works Department: (1) Management Analyst
• Parks & Recreation Department: (1) Recreation Coordinator Includes three (3) reclassifications:
• Finance Department: (1) Accountant to Senior Accountant • Human Resources Department: (1) Human Resources Technician to Senior Human Resources Technician • Community Relations Division: (1) Senior Community Relations Coordinator to Community Relations Coordinator
City of Diamond Bar Budget
Fiscal Year 26/27
158

159

160

Draft

101 - COMMUNITY ORGANIZATION SUPPORT
FUND

FUND DESCRIPTION
This fund was established in FY 1997/1998 to account for transfers and expenditures related to the City Council's policy to support various non profit community organizations which are of a benefit to the City. The City has continued this program to show their ever-increasing interest and support of the City's non-profit community organizations.

BUDGET DETAIL
101 - Community Organization Support Fund
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Interfund Transfers
(49100) Transfer In - General Fd $11,850 $20,000 $20,000 $10,000 INTERFUND TRANSFERS TOTAL $11,850 $20,000 $20,000 $10,000 REVENUES TOTAL $11,850 $20,000 $20,000 $10,000
Expenses
Operating Exp
(52600) Contributions - Comm Grps $11,850 $20,000 $20,000 $10,000 OPERATING EXP TOTAL $11,850 $20,000 $20,000 $10,000
EXPENSES TOTAL $11,850 $20,000 $20,000 $10,000
REVENUES LESS EXPENSES $0 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
162 Draft

102 - LAW ENFORCEMENT RESERVE FUND

FUND DESCRIPTION
This fund was established in FY 2012/2013 to incorporate a method to fund future increases in the Sheriff's Department contract and the Liability Trust Fund. The primary revenue source in this fund is from annual savings realized in the law enforcement budget in the General Fund.

BUDGET DETAIL
102 - Law Enforcement Reserve Fund
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues $325,690 $0 $0 $0
Expenses
Capital Outlay Exp $0 $0 $32,268 $0
Interfund Transfer Out
(59100) Transfer Out - General Fund $35,837 $50,000 $50,000 $50,000 INTERFUND TRANSFER OUT TOTAL $35,837 $50,000 $50,000 $50,000 EXPENSES TOTAL $35,837 $50,000 $82,268 $50,000
REVENUES LESS EXPENSES $289,853 -$50,000 -$82,268 -$50,000 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
163 Draft

103 - GENERAL PLAN UPDATE FUND

FUND DESCRIPTION
This fund was created in FY 2014/2015 to establish an allocation of resources needed to fund the preparation of a comprehensive update to the City's General Plan.

BUDGET DETAIL
103 - General Plan Update Fund
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues $80,898 $0 $0 $0
Expenses
Supplies
(51200) Operating Supplies $0 $1,000 $1,000 $1,000
SUPPLIES TOTAL $0 $1,000 $1,000 $1,000
Operating Exp
(52110) Printing $0 $2,500 $3,500 $2,500
(52160) Advertising $0 $2,500 $3,500 $2,500
(52170) Postage $0 $6,000 $6,000 $6,000
OPERATING EXP TOTAL $0 $11,000 $13,000 $11,000
Professional Svcs
(54900) PS - Other Prof Svcs $209,467 $0 $172,482 $0
PROFESSIONAL SVCS TOTAL $209,467 $0 $172,482 $0
EXPENSES TOTAL $209,467 $12,000 $186,482 $12,000
REVENUES LESS EXPENSES -$128,569 -$12,000 -$186,482 -$12,000 City of Diamond Bar Budget
Fiscal Year 25/26
www.diamondbarca.gov
164 Draft

104 - TECHNOLOGY RESERVE FUND

FUND DESCRIPTION
This fund was created in FY 2015/2016 to establish an allocation of resources needed to fund the future replacement of a variety of hardware and software platforms throughout the City.

BUDGET DETAIL
Tech Reserve Fund
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Building Fees
(48020) Plan Check Fees-Bldg/Sfty -$114 $0 $0 $0
(48030) Permit System Replacement $50,919 $74,000 $74,000 $290,000 BUILDING FEES TOTAL $50,804 $74,000 $74,000 $290,000
Investment Income
(48500) Investment Earnings $20,726 $0 $0 $0
(48510) Unrealized Gain/Loss Fmv $10,337 $0 $0 $0
INVESTMENT INCOME TOTAL $31,063 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $100,000 $100,000 $100,000 $100,000 INTERFUND TRANSFERS TOTAL $100,000 $100,000 $100,000 $100,000 REVENUES TOTAL $181,867 $174,000 $174,000 $390,000
Expenses
Interfund Transfer Out
(59503) Transfer Out-Computer Equip
Fund $705,000 $250,000 $250,000 $0
INTERFUND TRANSFER OUT TOTAL $705,000 $250,000 $250,000 $0 EXPENSES TOTAL $705,000 $250,000 $250,000 $0
REVENUES LESS EXPENSES -$523,133 -$76,000 -$76,000 $390,000 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
165 Draft

105 - OTHER POST EMPLOYMENT BENEFITS
(OPEB) RESERVE FUND

FUND DESCRIPTION
This fund was created in FY 2014/2015 to establish an allocation of resources needed to fund the Other Post Employment Benefits (OPEB) unfunded liability.

BUDGET DETAIL (REVENUES)
105 - OPEB Fund Official (Revenues)
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Investment Income
(48500) Investment Earnings $10,492 $0 $0 $0
(48510) Unrealized Gain/Loss Fmv $5,233 $0 $0 $0
INVESTMENT INCOME TOTAL $15,725 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $40,000 $44,000 $44,000 $44,000 INTERFUND TRANSFERS TOTAL $40,000 $44,000 $44,000 $44,000 TOTAL $55,725 $44,000 $44,000 $44,000

BUDGET DETAIL (EXPENSES)
105 - OPEB Fund Official (Expenses)
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Personnel Services
(50048) Post Emplymt Beneft (OPEB) $21,889 $22,000 $22,000 $22,000 PERSONNEL SERVICES TOTAL $21,889 $22,000 $22,000 $22,000 Interfund Transfer Out
(59601) Transfer Out - OPEB Trust $88,000 $88,000 $88,000 $88,000 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
166 Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
INTERFUND TRANSFER OUT TOTAL $88,000 $88,000 $88,000 $88,000 TOTAL $109,889 $110,000 $110,000 $110,000
167 Draft

107 - HOMELESSNESS RESPONSE FUND

FUND DESCRIPTION
Special Fund 107 was established in Fiscal Year 2023-24 to centralize the City's revenues and expenses related to homelessness response.

BUDGET DETAIL
107 - Homelessness Response Fund
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Investment Income $125 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $50,000 $50,000 $50,000 $25,000 INTERFUND TRANSFERS TOTAL $50,000 $50,000 $50,000 $25,000 REVENUES TOTAL $50,125 $50,000 $50,000 $25,000
Expenses
Contract Services
(55000) Cs - Contract Services $22,145 $50,000 $50,000 $25,000 CONTRACT SERVICES TOTAL $22,145 $50,000 $50,000 $25,000 EXPENSES TOTAL $22,145 $50,000 $50,000 $25,000
REVENUES LESS EXPENSES $27,979 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
168 Draft

Draft

201 - MEASURE W LOCAL RETURN FUND

FUND DESCRIPTION
Approved by the voters on November 6, 2018, Measure W provides for a 2.5 cents per square foot of “impermeable surface” assessment on the property tax bill to fund projects that improve water quality. This fund accounts for the local return of 40% that is remitted by the County to the City of the total assessments received from Diamond Bar property tax payers. The County retains the remaining amount which is used to fund water quality improvement projects at the regional level.

POSITION FUNDING ALLOCATION DETAIL
201 - Measure W
Position Name 2027
Allocated FTE Count
Management Analyst 0.45
Public Works Manager/Assistant City Engineer 0.1
Engineering Technician 0.1
Associate Engineer 0.2
Senior Public Works Inspector 0.1
Public Works Director/City Engineer 0.1
ALLOCATED FTE COUNT 1.05

BUDGET DETAIL
201 - Measure W Official
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
County Revenue
(44050) Measure W Revenue $842,223 $838,000 $838,000 $838,000 COUNTY REVENUE TOTAL $842,223 $838,000 $838,000 $838,000 Investment Income
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
170
Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
(48500) Investment Earnings $64,032 $0 $0 $0
(48510) Unrealized Gain/Loss Fmv $31,934 $0 $0 $0
INVESTMENT INCOME TOTAL $95,966 $0 $0 $0
REVENUES TOTAL $938,189 $838,000 $838,000 $838,000
Expenses
Personnel Services
(50010) Salaries $94,670 $134,354 $134,354 $138,426
(50040) Classic Member Retiremnt $9,622 $11,433 $11,433 $11,843 (50042) Classic Member Ual Pmts $7,425 $9,026 $9,026 $10,174 (50044) Pepra Member Retiremnt $3,406 $5,823 $5,823 $5,942 (50046) Pepra Member Ual Pmts $99 $115 $115 $115
(50050) City Paid Benefits $1,540 $1,162 $1,162 $1,162
(50052) Worker's Compensation $0 $2,206 $2,206 $2,541
(50054) Short/Long Term Disability $383 $1,326 $1,326 $1,365 (50056) Medicare Expense $1,418 $1,923 $1,923 $1,980
(50060) Benefit Allotment $15,092 $23,004 $23,004 $24,264 (50072) Auto Allowance $444 $444 $444 $444
(50074) Technology Allowance $240 $240 $240 $240
PERSONNEL SERVICES TOTAL $134,339 $191,056 $191,056 $198,496 Professional Svcs
(54010) PS - Accounting & Auditing $0 $0 $7,400 $8,000
(54200) PS - Environmental Services $178,524 $284,500 $284,500 $284,500 PROFESSIONAL SVCS TOTAL $178,524 $284,500 $291,900 $292,500 Contract Services
(55505) Cs - Pw Contract Services $3,750 $15,000 $15,000 $15,000 (55530) Cs - Right Of Way Clean Up $90,697 $105,000 $105,000 $105,000 CONTRACT SERVICES TOTAL $94,447 $120,000 $120,000 $120,000 CIP Capital Projects $0 $0 $1,280,000 $700,000
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $245,159 $0 $85,293 $0
INTERFUND TRANSFER OUT TOTAL $245,159 $0 $85,293 $0
EXPENSES TOTAL $652,469 $595,556 $1,968,249 $1,310,996
REVENUES LESS EXPENSES $285,720 $242,444 -$1,130,249 -$472,996 171 Draft

202 - ROAD MAINTENANCE AND

REHABILITATION FUND

FUND DESCRIPTION
Senate Bill 1 (SB-1), the Road Repair and Accountability Act of 2017 was signed into law in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide. SB-1 prioritizes funding towards maintenance, rehabilitation and safety improvements on state highways, local streets and roads, and bridges, and to improve the State's trade corridors, transit and active transportation facilities.

BUDGET DETAIL
202 - Road Maintenance & Rehabilitation
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
State Revenue
(43080) Rmra (Sb-1) - Road Maint Rehab $1,499,672 $1,488,368 $1,488,368 $1,541,956 STATE REVENUE TOTAL $1,499,672 $1,488,368 $1,488,368 $1,541,956 Investment Income
(48500) Investment Earnings $133,234 $12,900 $12,900 $12,900 (48510) Unrealized Gain/Loss Fmv $66,447 $0 $0 $0
INVESTMENT INCOME TOTAL $199,681 $12,900 $12,900 $12,900 REVENUES TOTAL $1,699,353 $1,501,268 $1,501,268 $1,554,856 Expenses
CIP Capital Projects $79,126 $1,500,000 $2,720,874 $1,500,000 Interfund Transfer Out
(59301) Transfer Out - Cip Fund $3,779,186 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $3,779,186 $0 $0 $0
EXPENSES TOTAL $3,858,312 $1,500,000 $2,720,874 $1,500,000 REVENUES LESS EXPENSES -$2,158,959 $1,268 -$1,219,606 $54,856 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
172 Draft

203 - MEASURE M LOCAL RETURN FUND

FUND DESCRIPTION
Approved by the voters on November 8, 2016, the Measure M half-cent sales tax increase will fund projects that will improve local streets, repair potholes and improve traffic flow/safety.

POSITION FUNDING ALLOCATION DETAIL
203 - Measure M
Position Name 2027
Allocated FTE Count
Management Analyst 0.15
ALLOCATED FTE COUNT 0.15

BUDGET DETAIL
203 - Measure M Official
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
County Revenue
(44030) Measure M Revenue $987,030 $972,722 $972,722 $988,477 COUNTY REVENUE TOTAL $987,030 $972,722 $972,722 $988,477 Investment Income
(48500) Investment Earnings $53,712 $7,400 $7,400 $8,000 (48510) Unrealized Gain/Loss Fmv $26,787 $0 $0 $0
INVESTMENT INCOME TOTAL $80,499 $7,400 $7,400 $8,000
REVENUES TOTAL $1,067,529 $980,122 $980,122 $996,477
Expenses
Personnel Services
(50010) Salaries $17,318 $15,375 $15,375 $15,928
(50044) Pepra Member Retiremnt $1,365 $1,238 $1,238 $1,278 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
173
Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
(50050) City Paid Benefits $199 $167 $167 $167
(50052) Worker's Compensation $0 $133 $133 $153
(50054) Short/Long Term Disability $62 $154 $154 $160
(50056) Medicare Expense $277 $223 $223 $231
(50060) Benefit Allotment $3,919 $3,276 $3,276 $3,456
PERSONNEL SERVICES TOTAL $23,139 $20,566 $20,566 $21,373 CIP Capital Projects $0 $1,343,000 $1,913,000 $1,000,000 Interfund Transfer Out
(59301) Transfer Out - Cip Fund $925,803 $0 $24,781 $0
INTERFUND TRANSFER OUT TOTAL $925,803 $0 $24,781 $0
EXPENSES TOTAL $948,943 $1,363,566 $1,958,347 $1,021,373 REVENUES LESS EXPENSES $118,586 -$383,444 -$978,225 -$24,896 174 Draft

204 - MEASURE R FUND

FUND DESCRIPTION
The Measure R Local Return program funds are to be used for major street resurfacing, rehabilitation, and reconstruction; pothole repair; left turn signals; bikeways; pedestrian improvements; streetscapes; signal synchronization; & transit.

POSITION FUNDING ALLOCATION DETAIL
204 - Measure R
Position Name 2027
Allocated FTE Count
Management Analyst 0.15
ALLOCATED FTE COUNT 0.15

BUDGET DETAIL
204 - Measure R Official
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
County Revenue
(44040) Measure R Revenue $871,191 $858,284 $858,284 $872,186 COUNTY REVENUE TOTAL $871,191 $858,284 $858,284 $872,186 Investment Income
(48500) Investment Earnings $43,582 $4,500 $4,500 $4,500 (48510) Unrealized Gain/Loss Fmv $21,735 $0 $0 $0
INVESTMENT INCOME TOTAL $65,317 $4,500 $4,500 $4,500
REVENUES TOTAL $936,507 $862,784 $862,784 $876,686
Expenses
Personnel Services
(50010) Salaries $13,844 $15,375 $15,375 $15,928
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
175
Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
(50044) Pepra Member Retiremnt $1,091 $1,238 $1,238 $1,278 (50050) City Paid Benefits $158 $167 $167 $167
(50052) Worker's Compensation $0 $133 $133 $153
(50054) Short/Long Term Disability $49 $154 $154 $160
(50056) Medicare Expense $221 $223 $223 $231
(50060) Benefit Allotment $3,098 $3,276 $3,276 $3,456
PERSONNEL SERVICES TOTAL $18,462 $20,566 $20,566 $21,373 CIP Capital Projects $0 $1,000,000 $1,350,000 $1,000,000 Interfund Transfer Out
(59301) Transfer Out - Cip Fund $662,494 $0 $224,820 $0 INTERFUND TRANSFER OUT TOTAL $662,494 $0 $224,820 $0
EXPENSES TOTAL $680,956 $1,020,566 $1,595,386 $1,021,373 REVENUES LESS EXPENSES $255,551 -$157,782 -$732,602 -$144,687 176 Draft

205 - GAS TAX FUND

FUND DESCRIPTION
The City receives funds from Sections 2105, 2106, 2107, and 2107.5 of the Streets and Highway Code. State law requires that these revenues be recorded in a Special Revenue Fund, and that they be utilized solely for street related purposes such as new construction, rehabilitation or maintenance. It is anticipated that the City will use Gas Tax Funds to fund ongoing street maintenance programs to the extent possible. Any remaining funds will be used to assist in the funding of the City's Capital Improvement Project Program. Beginning in FY 2011/2012, the State replaced Prop 42 funds with Highway Users Tax.

BUDGET DETAIL
205 - Gas Tax Official
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
State Revenue
(43030) Gas Tax - 2105 $341,426 $355,207 $355,207 $355,207 (43040) Gas Tax - 2106 $199,386 $203,438 $203,438 $203,438 (43050) Gas Tax - 2107 $452,932 $484,299 $484,299 $484,299 (43060) Gas Tax - 2107.5 $7,500 $7,500 $7,500 $7,500
(43070) Gas Tax - 2103 $525,006 $514,659 $514,659 $540,642 STATE REVENUE TOTAL $1,526,251 $1,565,103 $1,565,103 $1,591,086 Investment Income
(48500) Investment Earnings $40,968 $1,800 $1,800 $1,800 (48510) Unrealized Gain/Loss Fmv $20,431 $0 $0 $0
INVESTMENT INCOME TOTAL $61,399 $1,800 $1,800 $1,800
REVENUES TOTAL $1,587,650 $1,566,903 $1,566,903 $1,592,886 Expenses
CIP Capital Projects
(56102) CIP-Traffic Control Imprv $0 $66,000 $66,000 $66,000 CIP CAPITAL PROJECTS TOTAL $0 $66,000 $66,000 $66,000
Interfund Transfer Out
(59100) Transfer Out - General Fund $1,296,349 $1,435,000 $1,435,000 $1,435,000 (59301) Transfer Out - Cip Fund $225,304 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
177
Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
INTERFUND TRANSFER OUT TOTAL $1,521,653 $1,435,000 $1,435,000 $1,435,000 EXPENSES TOTAL $1,521,653 $1,501,000 $1,501,000 $1,501,000 REVENUES LESS EXPENSES $65,997 $65,903 $65,903 $91,886
178 Draft

206 - PROP A TRANSIT FUND

FUND DESCRIPTION
The City receives Proposition A Transit Tax which is a voter approved sales tax override for public transportation purposes. This fund has been established to account for these revenues and approved project expenditures.

POSITION FUNDING ALLOCATION DETAIL
206 - Prop A
Position Name 2027
Allocated FTE Count
Network/Systems Technician 0.05
Management Analyst 0.25
Assistant to the City Manager 0.01
Administrative Assistant 0.275
Accounting Technician 0.65
Network/Systems Administrator 0.075
Finance Director 0.05
Principal Management Analyst 0.25
Information Systems Director 0.025
Administrative Coordinator 0.45
Senior Accounting Technician 0.65
ALLOCATED FTE COUNT 2.735
206 - Prop A Finance
Position Name 2027
Allocated FTE Count
Finance Supervisor 0.02
Senior Accountant 0.1
ALLOCATED FTE COUNT 0.12
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
179 Draft

BUDGET DETAIL
206 - Prop A Official
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Other Taxes & Fees
(41030) Franchise Fees $25,954 $26,000 $26,000 $26,000
OTHER TAXES & FEES TOTAL $25,954 $26,000 $26,000 $26,000 County Revenue
(44010) Prop A Transportation Tax $1,400,649 $1,379,645 $1,379,645 $1,401,990 COUNTY REVENUE TOTAL $1,400,649 $1,379,645 $1,379,645 $1,401,990 Miscellaneous Fees
(48400) Transit Pass Sales $58,788 $250,000 $250,000 $58,000 MISCELLANEOUS FEES TOTAL $58,788 $250,000 $250,000 $58,000 Investment Income
(48500) Investment Earnings $97,325 $2,700 $2,700 $407,700 (48510) Unrealized Gain/Loss Fmv $48,538 $0 $0 $0
INVESTMENT INCOME TOTAL $145,863 $2,700 $2,700 $407,700 REVENUES TOTAL $1,631,254 $1,658,345 $1,658,345 $1,893,690 Expenses
Personnel Services
(50010) Salaries $59,163 $287,008 $287,008 $300,670
(50040) Classic Member Retiremnt $7,294 $40,252 $40,252 $41,695 (50042) Classic Member Ual Pmts $23,326 $28,645 $28,645 $32,288 (50044) Pepra Member Retiremnt $1,624 $7,530 $7,530 $8,256 (50046) Pepra Member Ual Pmts $319 $385 $385 $425
(50050) City Paid Benefits $784 $3,119 $3,119 $3,175
(50052) Worker's Compensation $0 $3,017 $3,017 $3,553
(50054) Short/Long Term Disability $211 $2,844 $2,844 $3,008 (50056) Medicare Expense $940 $4,174 $4,174 $4,361
(50060) Benefit Allotment $10,330 $61,416 $61,416 $65,934 (50072) Auto Allowance $0 $225 $225 $225
(50074) Technology Allowance $0 $186 $186 $186
PERSONNEL SERVICES TOTAL $103,990 $438,801 $438,801 $463,776 Supplies
(51200) Operating Supplies $1,006 $1,200 $1,200 $1,200
SUPPLIES TOTAL $1,006 $1,200 $1,200 $1,200
Operating Exp
(52255) Banking Charges $2,165 $3,000 $3,000 $3,000
(52314) Computer Maintenance $0 $7,000 $7,000 $7,000
(52400) Membership & Dues $20,000 $20,000 $20,000 $20,000 OPERATING EXP TOTAL $22,165 $30,000 $30,000 $30,000
Contract Services
(55300) Cs - Special Events $4,055 $19,000 $19,000 $19,000 (55310) Cs - Senior Programs $7,556 $10,000 $10,000 $10,000 (55315) Cs - Youth Programs $13,916 $14,000 $14,000 $15,400 (55542) Cs-Bus Bench Maint $17,940 $35,000 $35,000 $35,000 (55560) Cs - Dial-A-Cab Services $338,676 $550,000 $550,000 $550,000 (55610) Transit Program Subsidy $16,194 $20,000 $20,000 $7,000 (55620) Transit Fares Expenses $65,187 $80,000 $80,000 $30,000 180
Draft

2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
CONTRACT SERVICES TOTAL $463,523 $728,000 $728,000 $666,400 Capital Outlay Exp
(56130) Computer Eq - Hardware Exp $18,581 $49,000 $49,000 $12,000 (56135) Computer Eq - Software Exp $0 $80,000 $80,000 $80,000 CAPITAL OUTLAY EXP TOTAL $18,581 $129,000 $129,000 $92,000 CIP Capital Projects $0 $0 $1,340,000 $70,000
Misc Expenditures $1,333,333 $0 $1,333,333 $0
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $38,947 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $38,947 $0 $0 $0
EXPENSES TOTAL $1,981,545 $1,327,001 $4,000,334 $1,323,376 REVENUES LESS EXPENSES -$350,291 $331,344 -$2,341,989 $570,314 181 Draft

207 - PROP C TRANSIT FUND

FUND DESCRIPTION
The City receives Proposition C Tax which is additional allocations of State Gas Tax funds from Los Angeles County. These funds must be used for street-related purposes such as construction, rehabilitation, maintenance or traffic safety. The projects must be transit related improvements. In order to spend these funds, the City must submit the project to Metropolitan Transit Authority (MTA) for prior approval.

POSITION FUNDING ALLOCATION DETAIL
207 - Prop C Transit
Position Name 2027
Allocated FTE Count
Network/Systems Technician 0.025
Management Analyst 0.1
Network/Systems Administrator 0.05
Associate Engineer 0.8
Information Systems Director 0.025
Administrative Coordinator 0.05
ALLOCATED FTE COUNT 1.05
207 - Prop C Finance
Position Name 2027
Allocated FTE Count
Senior Accounting Technician 0.05
Accounting Technician 0.02
Finance Supervisor 0.02
Senior Accountant 0.1
ALLOCATED FTE COUNT 0.19
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
182 Draft

BUDGET DETAIL
207 - Prop C Transit Official
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
County Revenue
(44020) Prop C Transportation Tax $1,161,803 $1,144,379 $1,144,379 $1,162,914 COUNTY REVENUE TOTAL $1,161,803 $1,144,379 $1,144,379 $1,162,914 Investment Income
(48500) Investment Earnings $88,297 $9,500 $9,500 $24,500 (48510) Unrealized Gain/Loss Fmv $44,035 $0 $0 $0
INVESTMENT INCOME TOTAL $132,332 $9,500 $9,500 $24,500
REVENUES TOTAL $1,294,135 $1,153,879 $1,153,879 $1,187,414 Expenses
Personnel Services
(50010) Salaries $149,883 $151,149 $151,149 $161,380
(50040) Classic Member Retiremnt $24,504 $24,522 $24,522 $25,402 (50042) Classic Member Ual Pmts $15,793 $19,256 $19,256 $21,705 (50044) Pepra Member Retiremnt $1,583 $1,734 $1,734 $2,277 (50046) Pepra Member Ual Pmts $42 $50 $50 $78
(50050) City Paid Benefits $2,711 $1,316 $1,316 $1,371
(50052) Worker's Compensation $0 $2,584 $2,584 $3,058
(50054) Short/Long Term Disability $676 $1,500 $1,500 $1,615 (50056) Medicare Expense $2,105 $2,195 $2,195 $2,341
(50060) Benefit Allotment $23,588 $26,024 $26,024 $28,604 (50072) Auto Allowance $0 $75 $75 $75
(50074) Technology Allowance $0 $90 $90 $90
PERSONNEL SERVICES TOTAL $220,886 $230,495 $230,495 $247,996 Operating Exp
(52314) Computer Maintenance $33,038 $48,100 $48,100 $48,400 OPERATING EXP TOTAL $33,038 $48,100 $48,100 $48,400
Professional Svcs
(54400) PS - Engineering $135,779 $150,000 $176,955 $150,000 (54410) PS - Traffic $44,086 $80,000 $80,000 $80,000
PROFESSIONAL SVCS TOTAL $179,865 $230,000 $256,955 $230,000 Contract Services
(55536) Cs - Traffic Signal Maint $301,954 $330,000 $330,000 $330,000 CONTRACT SERVICES TOTAL $301,954 $330,000 $330,000 $330,000 CIP Capital Projects $62,025 $380,000 $1,130,000 $476,000 Interfund Transfer Out
(59301) Transfer Out - Cip Fund $2,431,551 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $2,431,551 $0 $0 $0
EXPENSES TOTAL $3,229,318 $1,218,595 $1,995,550 $1,332,396 REVENUES LESS EXPENSES -$1,935,183 -$64,716 -$841,671 -$144,982 183 Draft

209 - SB 821 FUND (BIKE AND PEDESTRIAN

PATHS TDA)

FUND DESCRIPTION
The State allocates funds to cities for the specific purpose of the construction of bike and pedestrian paths via SB821. This fund has been established to account for transactions related to the receipt and expenditure of these funds.

BUDGET DETAIL
209 - SB 821 Official
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
State Revenue
(43230) SB 821 - Bikeways & Trails -$4,420 $0 $0 $45,000 STATE REVENUE TOTAL -$4,420 $0 $0 $45,000
REVENUES TOTAL -$4,420 $0 $0 $45,000
Expenses
CIP Capital Projects $0 $0 $100,000 $0
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $26,439 $0 $5,080 $0
INTERFUND TRANSFER OUT TOTAL $26,439 $0 $5,080 $0
EXPENSES TOTAL $26,439 $0 $105,080 $0
REVENUES LESS EXPENSES -$30,859 $0 -$105,080 $45,000
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
184 Draft

224 - Permanent Local Housing Allocation

FUND DESCRIPTION
The State allocates funds to cities for the construction of affordable housing, programs to assist persons who are experiencing or are at risk of homelessness, or other housing-related assistance programs for low-tomoderate income households. This fund has been established to account for transactions related to the receipt and expenditure of these funds.

BUDGET DETAIL
224 - Permanent Local Housing Allocation
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
State Revenue
(43125) PLHA Revenue $30,417 $390,664 $390,664 $145,681 STATE REVENUE TOTAL $30,417 $390,664 $390,664 $145,681
REVENUES TOTAL $30,417 $390,664 $390,664 $145,681
Expenses
Professional Svcs
(54900) PS - Other Prof Svcs $151,337 $78,133 $78,133 $29,136 PROFESSIONAL SVCS TOTAL $151,337 $78,133 $78,133 $29,136 Contract Services $0 $312,531 $312,531 $116,545
EXPENSES TOTAL $151,337 $390,664 $390,664 $145,681
REVENUES LESS EXPENSES -$120,920 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
185 Draft

225 - COMMUNITY DEVELOPMENT BLOCK

GRANT FUND

FUND DESCRIPTION
The City receives an annual CDBG allotment from the federal government via the Community Development Commission. The purpose of this grant is to fund approved community development programs and projects benefiting low and moderate income citizens.

POSITION FUNDING ALLOCATION DETAIL
225 - CDBG
Position Name 2027
Allocated FTE Count
Recreation Coordinator-Seniors 0
ALLOCATED FTE COUNT 0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
186 Draft

BUDGET DETAIL
225 - CDBG
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Federal Revenue
(42020) CDBG Revenue $341,104 $387,192 $387,192 $399,734 FEDERAL REVENUE TOTAL $341,104 $387,192 $387,192 $399,734 REVENUES TOTAL $341,104 $387,192 $387,192 $399,734
Expenses
Personnel Services
(50010) Salaries $20,051 $20,319 $20,319 $0
(50030) Part-Time Wages $5,126 $0 $0 $0
(50040) Classic Member Retiremnt $239 $50 $50 $0
(50044) Pepra Member Retiremnt $1,309 $1,740 $1,740 $0
(50046) Pepra Member Ual Pmts $71 $94 $94 $0
(50050) City Paid Benefits $259 $300 $300 $0
(50052) Worker's Compensation $0 $427 $427 $0
(50054) Short/Long Term Disability $67 $216 $216 $0
(50056) Medicare Expense $331 $313 $313 $0
(50060) Benefit Allotment $4,845 $5,897 $5,897 $0
PERSONNEL SERVICES TOTAL $32,299 $29,356 $29,356 $0
Supplies
(51200) Operating Supplies $0 $2,500 $2,500 $0
SUPPLIES TOTAL $0 $2,500 $2,500 $0
Professional Svcs
(54460) Ps - Home Improv Loan $0 $40,026 $40,026 $42,000 (54900) PS - Other Prof Svcs $127,096 $4,206 $4,206 $0
PROFESSIONAL SVCS TOTAL $127,096 $44,232 $44,232 $42,000 Contract Services $0 $160,104 $160,104 $168,000
CIP Capital Projects $87,443 $145,000 $226,145 $189,734 Misc Expenditures $0 $6,000 $6,000 $0
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $101,421 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $101,421 $0 $0 $0
EXPENSES TOTAL $348,258 $387,192 $468,337 $399,734
REVENUES LESS EXPENSES -$7,154 $0 -$81,145 $0
187 Draft

226 - CASP SB1186

FUND DESCRIPTION
SB 1186 requires that a $4 additional fee is to be paid by any applicant seeking a local business license when it is initially issued or renewed. From January 1, 2018 through December 31, 2023, the City will retain 90% of the fees collected. The purpose of the fee is to increase disability access and compliance with construction-related accessibility.

BUDGET DETAIL
226 - CASP SB 1186
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Planning Fees
(48150) Business License - Sb1186 $7,690 $8,000 $8,000 $8,000 PLANNING FEES TOTAL $7,690 $8,000 $8,000 $8,000
Investment Income
(48500) Investment Earnings $2,204 $200 $200 $200
(48510) Unrealized Gain/Loss Fmv $1,099 $0 $0 $0
INVESTMENT INCOME TOTAL $3,303 $200 $200 $200
REVENUES TOTAL $10,992 $8,200 $8,200 $8,200
Expenses $0 $60,000 $60,000 $60,000
REVENUES LESS EXPENSES $10,992 -$51,800 -$51,800 -$51,800 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
188 Draft

238 - LANDSCAPE MAINTENANCE DISTRICT #38

FUND DESCRIPTION
The City is responsible for the operations of the LLAD #38 which primarily maintains the City's medians. This district was set up in accordance with the Landscape and Lighting Act of 1972. Property owners benefiting from this district receive a special assessment on their property taxes. This fund accounts for this district's operations.

POSITION FUNDING ALLOCATION DETAIL
238 - District 38
Position Name 2027
Allocated FTE Count
Facilities Maintenance Supervisor 0.05
Parks & Maintenance Superintendent 0.2
ALLOCATED FTE COUNT 0.25
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
189 Draft

BUDGET DETAIL
238 - District 38
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Revenues
Special Assessments
(40080) Special Assessments $270,195 $276,780 $276,780 $272,669 SPECIAL ASSESSMENTS TOTAL $270,195 $276,780 $276,780 $272,669 Interfund Transfers
(49100) Transfer In - General Fd $0 $217,326 $525,803 $88,378 INTERFUND TRANSFERS TOTAL $0 $217,326 $525,803 $88,378
REVENUES TOTAL $270,195 $494,106 $802,583 $361,047
Expenses
Personnel Services
(50010) Salaries $36,751 $33,814 $33,814 $37,272
(50040) Classic Member Retiremnt $6,580 $6,427 $6,427 $6,658 (50042) Classic Member Ual Pmts $4,208 $5,073 $5,073 $5,718 (50050) City Paid Benefits $635 $278 $278 $278
(50052) Worker's Compensation $0 $995 $995 $1,150
(50054) Short/Long Term Disability $166 $339 $339 $351
(50056) Medicare Expense $531 $516 $516 $508
(50060) Benefit Allotment $5,275 $5,550 $5,550 $5,850
PERSONNEL SERVICES TOTAL $54,146 $52,992 $52,992 $57,785 Operating Exp
(52160) Advertising $1,605 $3,000 $3,000 $3,000
(52210) Electric Utility Expenditure $3,057 $5,500 $5,500 $5,500 (52220) Water Utility Expenditure $158,985 $154,000 $154,000 $97,300 (52320) Maint Of Grounds/Buildings $49,916 $50,000 $50,000 $30,000 OPERATING EXP TOTAL $213,563 $212,500 $212,500 $135,800 Professional Svcs
(54900) PS - Other Prof Svcs $1,834 $7,000 $7,000 $7,500 PROFESSIONAL SVCS TOTAL $1,834 $7,000 $7,000 $7,500
Contract Services
(55522) Cs - Tree Maintenance $83,700 $10,000 $10,000 $10,000 (55524) Cs - Landscape Maintenance $225,429 $211,500 $211,500 $150,000 CONTRACT SERVICES TOTAL $309,129 $221,500 $221,500 $160,000 EXPENSES TOTAL $578,672 $493,992 $493,992 $361,085
REVENUES LESS EXPENSES -$308,476 $114 $308,591 -$38
190 Draft

239 - LANDSCAPE MAINTENANCE DISTRCIT
#39-2022

FUND DESCRIPTION
The County of Los Angeles originally formed Landscape Assessment District No. 39 (LAD 39) prior to the City's incorporation and in accordance with the Landscape and Lighting Act of 1972. Property owners benefiting from the district receive a special assessment on their property taxes. After its incorporation, the City took over the administration of the assessment district. In March 2022, the City implemented a successful Proposition 218 balloting procedure to replace LAD 39 with LAD 39-2022 with the same service area and an updated assessment structure approved by the property owners. This fund accounts for this district's operations.

POSITION FUNDING ALLOCATION DETAIL
239 - District 39
Position Name 2027
Allocated FTE Count
Management Analyst 0.05
Facilities Maintenance Supervisor 0.05
Parks & Maintenance Superintendent 0.1
ALLOCATED FTE COUNT 0.2
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
191 Draft

BUDGET DETAIL
239 - District 39
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Revenues
Special Assessments
(40080) Special Assessments $658,112 $687,833 $687,833 $708,390 SPECIAL ASSESSMENTS TOTAL $658,112 $687,833 $687,833 $708,390 Investment Income $1,862 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $44,037 $45,535 $45,535 $42,638 INTERFUND TRANSFERS TOTAL $44,037 $45,535 $45,535 $42,638 REVENUES TOTAL $704,011 $733,368 $733,368 $751,028
Expenses
Personnel Services
(50010) Salaries $24,675 $25,154 $25,154 $27,590
(50040) Classic Member Retiremnt $4,035 $3,807 $3,807 $3,944 (50042) Classic Member Ual Pmts $2,493 $3,005 $3,005 $3,387 (50044) Pepra Member Retiremnt $172 $413 $413 $426
(50050) City Paid Benefits $391 $222 $222 $222
(50052) Worker's Compensation $0 $633 $633 $732
(50054) Short/Long Term Disability $108 $252 $252 $261
(50056) Medicare Expense $367 $365 $365 $378
(50060) Benefit Allotment $3,816 $4,422 $4,422 $4,662
PERSONNEL SERVICES TOTAL $36,058 $38,273 $38,273 $41,602 Operating Exp
(52160) Advertising $1,690 $3,500 $3,500 $3,500
(52210) Electric Utility Expenditure $307 $2,000 $2,000 $2,000 (52220) Water Utility Expenditure $134,191 $123,500 $123,500 $135,000 (52320) Maint Of Grounds/Buildings $24,821 $248,544 $248,544 $104,133 OPERATING EXP TOTAL $161,008 $377,544 $377,544 $244,633 Professional Svcs
(54900) PS - Other Prof Svcs $1,051 $7,000 $7,000 $5,000 PROFESSIONAL SVCS TOTAL $1,051 $7,000 $7,000 $5,000
Contract Services
(55522) Cs - Tree Maintenance $32,000 $32,000 $32,000 $32,000 (55524) Cs - Landscape Maintenance $164,586 $175,000 $175,000 $330,000 (55526) Cs - Weed/Pest Abatement $46,092 $58,000 $58,000 $60,000 CONTRACT SERVICES TOTAL $242,678 $265,000 $265,000 $422,000 CIP Capital Projects $0 $400,000 $400,000 $0
EXPENSES TOTAL $440,796 $1,087,817 $1,087,817 $713,235
REVENUES LESS EXPENSES $263,215 -$354,449 -$354,449 $37,793 192 Draft

241 - LANDSCAPE MAINTENANCE DISTRCIT
#41-2021

FUND DESCRIPTION
The County of Los Angeles originally formed Landscape Assessment District No. 41 (LAD 41) prior to the City's incorporation and in accordance with the Landscape and Lighting Act of 1972. Property owners benefiting from the district receive a special assessment on their property taxes. After its incorporation, the City took over the administration of the assessment district. In July 2021, the City implemented a successful Proposition 218 balloting procedure to replace LAD 41 with LAD 41-2021 with the same service area and an updated assessment structure approved by the property owners. This fund accounts for this district's operations.

POSITION FUNDING ALLOCATION DETAIL
241 - District 41
Position Name 2027
Allocated FTE Count
Management Analyst 0.05
Facilities Maintenance Supervisor 0.05
Parks & Maintenance Superintendent 0.1
ALLOCATED FTE COUNT 0.2
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
193 Draft

BUDGET DETAIL
241 - District 41
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Revenues
Special Assessments
(40080) Special Assessments $309,079 $320,686 $320,686 $330,166 SPECIAL ASSESSMENTS TOTAL $309,079 $320,686 $320,686 $330,166 Investment Income $699 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $11,955 $12,314 $12,314 $17,453 INTERFUND TRANSFERS TOTAL $11,955 $12,314 $12,314 $17,453 REVENUES TOTAL $321,733 $333,000 $333,000 $347,619
Expenses
Personnel Services
(50010) Salaries $24,675 $25,154 $25,154 $27,590
(50020) Over Time Wages $0 $394 $394 $394
(50040) Classic Member Retiremnt $4,035 $3,807 $3,807 $3,944 (50042) Classic Member Ual Pmts $2,493 $3,005 $3,005 $3,387 (50044) Pepra Member Retiremnt $172 $413 $413 $426
(50050) City Paid Benefits $391 $222 $222 $222
(50052) Worker's Compensation $0 $633 $633 $732
(50054) Short/Long Term Disability $108 $252 $252 $261
(50056) Medicare Expense $367 $365 $365 $378
(50060) Benefit Allotment $3,816 $4,422 $4,422 $4,662
PERSONNEL SERVICES TOTAL $36,058 $38,667 $38,667 $41,996 Operating Exp
(52160) Advertising $1,637 $3,000 $3,000 $3,000
(52210) Electric Utility Expenditure $215 $2,000 $2,000 $1,000 (52220) Water Utility Expenditure $85,212 $75,000 $75,000 $85,000 (52320) Maint Of Grounds/Buildings $20,730 $50,000 $50,000 $25,000 OPERATING EXP TOTAL $107,794 $130,000 $130,000 $114,000 Professional Svcs
(54900) PS - Other Prof Svcs $1,051 $7,000 $7,000 $5,000 PROFESSIONAL SVCS TOTAL $1,051 $7,000 $7,000 $5,000
Contract Services
(55522) Cs - Tree Maintenance $23,000 $23,000 $23,000 $23,000 (55524) Cs - Landscape Maintenance $67,479 $70,600 $70,600 $225,000 (55526) Cs - Weed/Pest Abatement $33,405 $51,606 $51,606 $45,000 CONTRACT SERVICES TOTAL $123,884 $145,206 $145,206 $293,000 CIP Capital Projects $0 $200,000 $200,000 $0
EXPENSES TOTAL $268,788 $520,873 $520,873 $453,996
REVENUES LESS EXPENSES $52,946 -$187,873 -$187,873 -$106,377 194 Draft

245 - STREET BEAUTIFICATION FUND

FUND DESCRIPTION
This fund was established in FY 2017/2018 as a result of funds received from development projects to be used towards the Diamond Bar Complete Streets improvements as well as other identified capital improvement streetscape or complete streets projects as conditioned by the development projects entitlements.

BUDGET DETAIL
245 - Street Beautification
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Investment Income
(48500) Investment Earnings $13,749 $2,400 $2,400 $2,400 (48510) Unrealized Gain/Loss Fmv $6,857 $0 $0 $0
INVESTMENT INCOME TOTAL $20,605 $2,400 $2,400 $2,400
REVENUES TOTAL $20,605 $2,400 $2,400 $2,400
REVENUES LESS EXPENSES $20,605 $2,400 $2,400 $2,400
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
195 Draft

246 - TRAFFIC MITIGATION FUND

FUND DESCRIPTION
The Traffic Mitigation Fund is used to account for funds which have been received from development projects and designated by the City Council for traffic mitigation projects.

BUDGET DETAIL
246 - Traffic Mitigation
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Investment Income
(48500) Investment Earnings $324,109 $150,000 $150,000 $150,000 (48510) Unrealized Gain/Loss Fmv $161,640 $0 $0 $0
INVESTMENT INCOME TOTAL $485,749 $150,000 $150,000 $150,000 REVENUES TOTAL $485,749 $150,000 $150,000 $150,000
Expenses $0 $0 $0 $350,000
REVENUES LESS EXPENSES $485,749 $150,000 $150,000 -$200,000 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
196 Draft

247 - SEWER MITIGATION FUND

FUND DESCRIPTION
This fund was established in FY 2014/2015 as a result of Developer Impacts to existing sewer facilities in the City. The fund will be used to account for funds which have been received from development projects and designated by the City Council for sewer facility mitigation/improvement projects.

BUDGET DETAIL
247 - Sewer Mitigation
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Investment Income
(48500) Investment Earnings $2,335 $400 $400 $400
(48510) Unrealized Gain/Loss Fmv $1,165 $0 $0 $0
INVESTMENT INCOME TOTAL $3,500 $400 $400 $400
REVENUES TOTAL $3,500 $400 $400 $400
REVENUES LESS EXPENSES $3,500 $400 $400 $400
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
197 Draft

248 - TRES HERMANOS CONSERVATION

AUTHORITY FUND

FUND DESCRIPTION
The Tres Hermanos Conservation Authority is a joint powers agency with representatives from the cities of Chino Hills, Diamond Bar, and Industry with the primary purpose to coordinate the overall ownership, maintenance and use of the 2,445-acre Tres Hermanos Ranch property through the collaborative efforts of its Member Agencies.  The Tres Hermanos Conservation Authority Fund was created in 2019 to provide for the City’s share of the property maintenance and administration costs of the Authority.  The revenue source for this fund is a transfer in from the General Fund.

BUDGET DETAIL
248 - Tres Hermanos
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Investment Income $13 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $95,473 $80,000 $80,000 $120,000 INTERFUND TRANSFERS TOTAL $95,473 $80,000 $80,000 $120,000 REVENUES TOTAL $95,486 $80,000 $80,000 $120,000
Expenses
Operating Exp
(52320) Maint Of Grounds/Buildings $95,473 $80,000 $80,000 $120,000 OPERATING EXP TOTAL $95,473 $80,000 $80,000 $120,000
EXPENSES TOTAL $95,473 $80,000 $80,000 $120,000
REVENUES LESS EXPENSES $13 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
198 Draft

250 - INTEGRATED WASTE MANAGEMENT
FUND

FUND DESCRIPTION
The Integrated Waste Management Fund was created during FY 1990/1991, to account for expenditures and revenues related to the activities involved with the City's efforts to comply with AB939. Revenues recorded in this fund are the adopted waste hauler fees and funds received from the State for recycling education and efforts.

POSITION FUNDING ALLOCATION DETAIL
250 - Integrated Waste Management
Position Name 2027
Allocated FTE Count
Management Analyst 1.7
Public Works Maintenance Superintendent-Streets 0.025
Senior Neighborhood Improvement Officer 0.2
Assistant to the City Manager 0.35
Public Works Manager/Assistant City Engineer 0.025
Administrative Assistant 0.025
Community Relations Manager 0.3
Media Specialist 0.25
Finance Supervisor 0.025
Accounting Technician 0.05
Community Relations Coordinator 0.15
Finance Director 0.025
Facilities Maintenance Supervisor 0.025
Public Works Director/City Engineer 0.025
Principal Management Analyst 0.05
Assistant City Manager 0.1
Facilities & Asset Maintenance Technician 0.025
Neighborhood Improvement Officer 0.1
Senior Maintenance Worker 0.025
Administrative Coordinator 0.075
Senior Accounting Technician 0.075
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
199 Draft

Position Name 2027
ALLOCATED FTE COUNT 3.625

BUDGET DETAIL
250 - Integrated Waste Management
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Revenues
State Revenue $65,798 $0 $0 $0
Miscellaneous Fees
(48410) Integrated Waste Mgmt Fees $906,854 $740,670 $706,780 $772,500 MISCELLANEOUS FEES TOTAL $906,854 $740,670 $706,780 $772,500 Investment Income
(48500) Investment Earnings $86,682 $35,000 $35,000 $35,000 (48510) Unrealized Gain/Loss Fmv $43,230 $0 $0 $0
INVESTMENT INCOME TOTAL $129,912 $35,000 $35,000 $35,000 Cost Reimbursements
(48820) Cost Reimbursements $50,230 $50,000 $3,704 $5,000 COST REIMBURSEMENTS TOTAL $50,230 $50,000 $3,704 $5,000 REVENUES TOTAL $1,152,794 $825,670 $745,484 $812,500
Expenses
Personnel Services
(50010) Salaries $347,432 $418,809 $418,809 $434,447
(50020) Over Time Wages $1,839 $2,000 $2,000 $2,000
(50040) Classic Member Retiremnt $23,147 $33,225 $33,225 $34,417 (50042) Classic Member Ual Pmts $20,992 $25,993 $25,993 $29,298 (50044) Pepra Member Retiremnt $17,058 $19,263 $19,263 $19,950 (50046) Pepra Member Ual Pmts $847 $1,040 $1,040 $1,082 (50050) City Paid Benefits $5,711 $3,627 $3,627 $3,627
(50052) Worker's Compensation $0 $5,791 $5,791 $6,724
(50054) Short/Long Term Disability $1,631 $4,124 $4,124 $4,282 (50056) Medicare Expense $5,583 $6,054 $6,054 $6,209
(50060) Benefit Allotment $69,324 $79,548 $79,548 $83,898 (50072) Auto Allowance $567 $630 $630 $630
(50074) Technology Allowance $510 $720 $720 $720
PERSONNEL SERVICES TOTAL $494,640 $600,824 $600,824 $627,284 Supplies
(51200) Operating Supplies $24,650 $28,000 $28,000 $28,000 (51300) Small Tools & Equipment $2,320 $10,000 $10,000 $10,000 (51400) Promotional Supplies $11,441 $10,000 $10,000 $10,000 SUPPLIES TOTAL $38,411 $48,000 $48,000 $48,000
Operating Exp
(52110) Printing $3,369 $21,000 $21,000 $21,000
(52160) Advertising $2,205 $10,000 $10,000 $10,000
(52170) Postage $0 $15,000 $15,000 $15,000
(52400) Membership & Dues $490 $1,000 $1,000 $1,000
(52405) Publications $0 $200 $200 $200
(52410) Meetings $580 $1,000 $1,000 $1,000
(52415) Conferences $99 $2,000 $2,000 $2,000
(52500) Education & Training $0 $1,000 $1,000 $1,000
OPERATING EXP TOTAL $6,743 $51,200 $51,200 $51,200
Professional Svcs
(54900) PS - Other Prof Svcs $110,004 $150,750 $272,279 $330,750 PROFESSIONAL SVCS TOTAL $110,004 $150,750 $272,279 $330,750 Contract Services
(55000) Cs - Contract Services $28,206 $35,000 $35,000 $35,000 CONTRACT SERVICES TOTAL $28,206 $35,000 $35,000 $35,000 Capital Outlay Exp
200
Draft

2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget (56116) Equipment $34,186 $0 $0 $0
CAPITAL OUTLAY EXP TOTAL $34,186 $0 $0 $0
Misc Expenditures
(57220) Special Events Insurance $2,255 $3,000 $3,000 $3,000 MISC EXPENDITURES TOTAL $2,255 $3,000 $3,000 $3,000
Interfund Transfer Out
(59100) Transfer Out - General Fund $0 $10,000 $10,000 $10,000 INTERFUND TRANSFER OUT TOTAL $0 $10,000 $10,000 $10,000 EXPENSES TOTAL $714,444 $898,774 $1,020,303 $1,105,234
REVENUES LESS EXPENSES $438,350 -$73,104 -$274,819 -$292,734 201 Draft

251 - AIR QUALITY IMPROVEMENT FUND

FUND DESCRIPTION
This fund was established in FY 1991/1992 to account for revenues received as a result of AB2766 which authorized the imposition of an additional motor vehicle registration fee to fund the implementation of air quality management compliance and provisions of the California Clean Air Act of 1988.

BUDGET DETAIL
251 - Air Quality Improvement
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
State Revenue
(43100) AB 2766 Revenue $71,092 $73,000 $73,000 $71,000 STATE REVENUE TOTAL $71,092 $73,000 $73,000 $71,000
Investment Income
(48500) Investment Earnings $5,414 $2,100 $2,100 $2,100 (48510) Unrealized Gain/Loss Fmv $2,700 $0 $0 $0
INVESTMENT INCOME TOTAL $8,114 $2,100 $2,100 $2,100
REVENUES TOTAL $79,206 $75,100 $75,100 $73,100
Expenses
Professional Svcs $1,050 $40,000 $40,000 $5,000
CIP Capital Projects
(56102) CIP-Traffic Control Imprv $0 $34,000 $34,000 $34,000 CIP CAPITAL PROJECTS TOTAL $0 $34,000 $34,000 $34,000
Interfund Transfer Out
(59502) Transfer Out - Vehicle Repl Fund $0 $0 $0 $35,000 INTERFUND TRANSFER OUT TOTAL $0 $0 $0 $35,000
EXPENSES TOTAL $1,050 $74,000 $74,000 $74,000
REVENUES LESS EXPENSES $78,156 $1,100 $1,100 -$900
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
202 Draft

252 - WASTE HAULER FUND

FUND DESCRIPTION
The Waste Hauler Fund was established in FY 2013/2014. These funds are received from the City's Waste Hauler in order to mitigate damage to City streets by large trash trucks. Previously these funds were recognized in the General Fund.

BUDGET DETAIL
252 - Waste Hauler
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Engineering Fees
(48265) Road Reimbursement $122,946 $173,150 $173,150 $180,250 ENGINEERING FEES TOTAL $122,946 $173,150 $173,150 $180,250 Investment Income
(48500) Investment Earnings $9,593 $1,300 $1,300 $1,300 (48510) Unrealized Gain/Loss Fmv $4,784 $0 $0 $0
INVESTMENT INCOME TOTAL $14,377 $1,300 $1,300 $1,300
REVENUES TOTAL $137,323 $174,450 $174,450 $181,550
Expenses
CIP Capital Projects $0 $195,000 $445,000 $180,000
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $140,871 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $140,871 $0 $0 $0
EXPENSES TOTAL $140,871 $195,000 $445,000 $180,000
REVENUES LESS EXPENSES -$3,548 -$20,550 -$270,550 $1,550 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
203 Draft

253 - USED OIL BLOCK GRANT FUND

FUND DESCRIPTION
The Department of Resources Recycling and Recovery (CalRecycle) administers the annual Used Oil Payment Program (OPP) grant program to provide cities with the opportunity to offer used oil recycling and disposal programs.

BUDGET DETAIL (REVENUES)
253 - Used Oil Block Grant (Revenues)
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
State Revenue
(43200) Used Motor Oil Block Grant $7,833 $7,833 $7,833 $7,721 STATE REVENUE TOTAL $7,833 $7,833 $7,833 $7,721
Investment Income
(48500) Investment Earnings $1,069 $200 $200 $200
(48510) Unrealized Gain/Loss Fmv $533 $0 $0 $0
INVESTMENT INCOME TOTAL $1,603 $200 $200 $200
TOTAL $9,436 $8,033 $8,033 $7,921
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
204 Draft

BUDGET DETAIL (EXPENSES)
253 - Used Oil Block Grant (Expenses)
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Supplies
(51200) Operating Supplies $4,248 $5,873 $5,873 $5,721
(51300) Small Tools & Equipment $1,000 $0 $0 $0
SUPPLIES TOTAL $5,248 $5,873 $5,873 $5,721
Operating Exp
(52160) Advertising $750 $1,000 $1,000 $1,000
(52302) Rental/Lease - Real Property $1,818 $0 $0 $0
OPERATING EXP TOTAL $2,568 $1,000 $1,000 $1,000
Professional Svcs
(54900) PS - Other Prof Svcs $1,280 $960 $960 $1,000
PROFESSIONAL SVCS TOTAL $1,280 $960 $960 $1,000
TOTAL $9,096 $7,833 $7,833 $7,721
205 Draft

254 - BEVERAGE CONTAINER RECYCLING

GRANT FUND

FUND DESCRIPTION
The Department of Resources Recycling and Recovery (CalRecycle) administers this annual grant program to provide cities with the opportunity to offer beverage container recycling programs, including aluminum, glass, plastic and bi-metal.

BUDGET DETAIL (REVENUES)
254 - Beverage Container Recycling Grant Revenue
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
State Revenue
(43220) Beverage Container Recycling $13,618 $13,000 $13,000 $13,532 STATE REVENUE TOTAL $13,618 $13,000 $13,000 $13,532
Investment Income
(48500) Investment Earnings $4,763 $1,800 $1,800 $1,800 (48510) Unrealized Gain/Loss Fmv $2,375 $0 $0 $0
INVESTMENT INCOME TOTAL $7,138 $1,800 $1,800 $1,800
TOTAL $20,756 $14,800 $14,800 $15,332
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
206 Draft

BUDGET DETAIL (EXPENSES)
254 - Beverage Container Recycling Grant Expenses
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Supplies
(51300) Small Tools & Equipment $10,839 $6,196 $6,196 $9,532 SUPPLIES TOTAL $10,839 $6,196 $6,196 $9,532
Operating Exp
(52160) Advertising $1,924 $7,500 $7,500 $4,000
OPERATING EXP TOTAL $1,924 $7,500 $7,500 $4,000
Contract Services $0 $13,618 $13,618 $0
Capital Outlay Exp
(56116) Equipment $0 $70,000 $70,000 $0
CAPITAL OUTLAY EXP TOTAL $0 $70,000 $70,000 $0
TOTAL $12,764 $97,314 $97,314 $13,532
207 Draft

256 - HAZARD MITIGATION GRANT FUND

FUND DESCRIPTION
The City received a grant from FEMA in order to update the City's Hazard Mitigation Plan. This plan establishes the City's strategy to implement improvements and programs to lessen community impacts in the event of natural hazard events.

BUDGET DETAIL
256 - Hazard Mitigation Grant
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues $348 $0 $0 $221,000
Expenses $0 $0 $0 $221,000
REVENUES LESS EXPENSES $348 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
208 Draft

260 - PARK FEES (QUIMBY) FUND

FUND DESCRIPTION
Within the California Subdivision Map Act is a requirement that developers either contribute land or pay fees to the local municipal government to provide recreational facilities within the development area. This fund is used to account for the fees received.

BUDGET DETAIL
260 - Quimby
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Investment Income
(48500) Investment Earnings $5,141 $500 $500 $500
(48510) Unrealized Gain/Loss Fmv $2,564 $0 $0 $0
INVESTMENT INCOME TOTAL $7,704 $500 $500 $500
REVENUES TOTAL $7,704 $500 $500 $500
REVENUES LESS EXPENSES $7,704 $500 $500 $500
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
209 Draft

261 - MEASURE A NEIGHBORHOOD PARKS ACT

FUND DESCRIPTION
Measure A Neighborhood Parks Act was approved by the voters in November 2016 and provides funds to improve the quality of life throughout Los Angeles County by preserving and protecting parks, safe places to play, community recreation facilities, beaches, rivers, open spaces and water conservation. Measure A funds provide local funding for parks, recreation, trails, cultural facilities, open space and Veteran and youth programs.

Funding is approved on a per-project basis and reimburses City expenses.

BUDGET DETAIL
261 - Measure A
2024-25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
County Revenue
(44080) Measure A Category 1 Rev $0 $0 $0 $0
COUNTY REVENUE TOTAL $0 $0 $0 $0
REVENUES TOTAL $0 $0 $0 $0
REVENUES LESS EXPENSES $0 $0 $0 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
210 Draft

262 - PARK & FACILITY DEVELOPMENT
FUND

FUND DESCRIPTION
The purpose of this fund is to provide resources for the development and enhancement of the City's parks and facilities.

BUDGET DETAIL
262 - Park & Facility Development Official
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
State Revenue $250,000 $0 $0 $0
Rev From Oth Cities $1,000,000 $0 $1,000,000 $0
Investment Income
(48500) Investment Earnings $109,515 $7,300 $7,300 $7,300 (48510) Unrealized Gain/Loss Fmv $54,618 $0 $0 $0
INVESTMENT INCOME TOTAL $164,133 $7,300 $7,300 $7,300
Miscellaneous Revenue $925,314 $0 $0 $0
REVENUES TOTAL $2,339,447 $7,300 $1,007,300 $7,300
Expenses
Professional Svcs $0 $35,000 $35,000 $0
Capital Outlay Exp $925,314 $0 $0 $0
CIP Capital Projects $0 $0 $901,425 $250,000
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $1,355,309 $0 $509,646 $0 INTERFUND TRANSFER OUT TOTAL $1,355,309 $0 $509,646 $0
EXPENSES TOTAL $2,280,623 $35,000 $1,446,071 $250,000
REVENUES LESS EXPENSES $58,824 -$27,700 -$438,771 -$242,700 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
211 Draft

270 - PEG FEES FUND

FUND DESCRIPTION
Public, Educational and Governmental (PEG) fees totaling 1% of gross revenues are remitted to the City by all video service providers with a valid state franchise. In accordance with federal law, PEG fees may be used only for capital expenditures related to the City's operations of its PEG channels. Capital expenditures include equipment, and related labor, software, training and associated warranty costs. Repairs are not considered capital expenditures.

BUDGET DETAIL
270 - PEG Fees
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Revenues
Other Taxes & Fees
(41040) PEG Fees $65,909 $100,000 $100,000 $65,000
OTHER TAXES & FEES TOTAL $65,909 $100,000 $100,000 $65,000 Investment Income
(48500) Investment Earnings $21,333 $3,800 $3,800 $3,800 (48510) Unrealized Gain/Loss Fmv $10,639 $0 $0 $0
INVESTMENT INCOME TOTAL $31,972 $3,800 $3,800 $3,800
REVENUES TOTAL $97,881 $103,800 $103,800 $68,800
Expenses
Contract Services $14,375 $0 $0 $0
Capital Outlay Exp
(56116) Equipment $20,389 $100,000 $140,000 $50,000
CAPITAL OUTLAY EXP TOTAL $20,389 $100,000 $140,000 $50,000 Interfund Transfer Out
(59301) Transfer Out - Cip Fund $292,418 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $292,418 $0 $0 $0
EXPENSES TOTAL $327,181 $100,000 $140,000 $50,000
REVENUES LESS EXPENSES -$229,300 $3,800 -$36,200 $18,800 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
212 Draft

280 - CITIZENS OPTION FOR PUBLIC SAFETY
(COPS) FUND

FUND DESCRIPTION
The purpose of these funds are to enhance the City's public safety budget and to fund special public safety related projects. These funds are used to provide at-risk youth counseling with a majority of the funds being transferred to the General Fund to pay for City's contracted Law Enforcement services.

BUDGET DETAIL (REVENUES)
280 - COPS REVENUES
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
State Revenue
(43160) State Cops Revenue $194,663 $185,000 $185,000 $185,000 STATE REVENUE TOTAL $194,663 $185,000 $185,000 $185,000 Investment Income
(48500) Investment Earnings $19,322 $3,200 $3,200 $3,200 (48510) Unrealized Gain/Loss Fmv $9,636 $0 $0 $0
INVESTMENT INCOME TOTAL $28,958 $3,200 $3,200 $3,200
TOTAL $223,622 $188,200 $188,200 $188,200
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
213 Draft

BUDGET DETAIL (EXPENSES)
280 - COPS EXPENSES
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Professional Svcs
(54900) PS - Other Prof Svcs $4,800 $5,000 $5,000 $5,000 PROFESSIONAL SVCS TOTAL $4,800 $5,000 $5,000 $5,000
Capital Outlay Exp
(56116) Equipment $0 $5,000 $5,000 $5,000
CAPITAL OUTLAY EXP TOTAL $0 $5,000 $5,000 $5,000
Interfund Transfer Out
(59100) Transfer Out - General Fund $152,500 $152,500 $152,500 $152,500 INTERFUND TRANSFER OUT TOTAL $152,500 $152,500 $152,500 $152,500 TOTAL $157,300 $162,500 $162,500 $162,500
214 Draft

Draft

CAPITAL IMPROVEMENT PROGRAM (CIP)

CIP OVERVIEW
The CIP section provides project descriptions and financial information for capital improvement projects citywide. The schedules on the following pages list each project, include a project description, project funding sources, and the Adopted FY 2026-27 Budget for the project.

The FY 2026-2027 Capital Improvement Program (CIP) includes a total of $5.36 million in new projects and includes many of the projects that were in the design phase in FY 2025/26 which will now move into the construction phase in FY 2026/27. The CIP was reviewed for consistency with the City’s General Plan at the May 12, 2026 Planning Commission Meeting.

CIP projects include:

Arterial Street Rehabilitation (Construction) - Diamond Bar Side of Temple Avenue from Diamond Bar Boulevard to City Limits

1. 2. Residential and Collector Streets Pavement Rehabilitation - Area 5

3. CDBG Curb Ramps - Area 7 (Construction)

4. Battery Back-Up and CCTV Replacement Program FY26/27

5. Full Capture Devices on Stormwater Catchbasins for Trash Amendment Compliance - Phase 1

6. Chino Hills Parkway Erosion Prevention

7. Sycamore Canyon Park Lower Bridge Replacement
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
216 Draft

BUDGET DETAIL
FY26/27 CIP
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
(56101) CIP-Street Improvments $0 $0 $0 $4,349,734
(56102) CIP-Traffic Control Imprv $0 $0 $0 $66,000
(56104) CIP-Park Improvements $0 $0 $0 $250,000
(56105) CIP - Misc Pw Improvements $0 $0 $380,000 $700,000 TOTAL $0 $0 $380,000 $5,365,734
217 Draft

DESCRIPTION

STATUS NEWTIMELINE
Start April 2027Completion June 2027

ESTIMATED COST
Prop A $ 70,000
Prop C $ 410,000
Total Budget $ 480,000
Arterial Street Rehabilitation - Diamond Bar Side of Temple Avenue from Diamond Bar Boulevard to City Limit (Construction)
Project #: SI271
LOCATIONTemple Ave southbound between Diamond Bar Blvd. and the city limit The project includes the complete rehabilitation of the Diamond Bar side of Temple Ave between Diamond Bar Blvd. and the City limits (past Golden Springs Dr). Based on existing pavement conditions, the treatment is expected to include an AC edge grind or a full-width overlay, along with ADA curb ramp improvements. 218
Draft

DESCRIPTION

STATUS NEWTIMELINE
Start April 2027Completion June 2027

ESTIMATED COST
Measure M $1,000,000Measure R $1,000,000
RMRA $1,500,000
Hauler Fees $180,000Total Budget $3,680,000

LOCATION
Residential and Collector Streets Rehabilitation - Area 5 (Construction) Project #: SI272
Area 5 is located towards the north of the City between the 60 Freeway, Diamond Bar Blvd., and the neighborhood north of Pantera Park.

The project includes the application of slurry seal over the existing pavement with an AC edge grind and overlay. This type of maintenance activity is performed annually throughout the City on residential streets to extend the life of the roadways. 219
Draft

DESCRIPTION

STATUS NEWTIMELINE
Start May 2027Completion June 2027

ESTIMATED COST
CDBG $ 189,734Total Budget 189,734 $
Area 7 is located towards the north west of the City between Grand Ave. on the south, the City limits on the north and west, and Armitos on the north east (neighborhood north of Pantera Park).

LOCATION
CDBG Area 7 ADA Curb Ramp Project (Construction)
Project #: SI273
The project includes upgrading existing curb ramps and installing new curb ramps that meet the latest Federal ADA Compliance Standards. 220
Draft

DESCRIPTION

STATUS NEW

TIMELINE
Cons. Start February 2027Completion June 2027
ESTIMATED COST Citywide
Prop C Fund 66,000 $ Total Budget 66,000 $
Battery Back Up and CCTV Replacement Program FY26/27 (All) Project #: TM271
The Battery Back Up and CCTV project will replace existing aging equipment that was originally installed from 2008 to 2011.

LOCATION
221
Draft

DESCRIPTION
STATUS Ongoing - with New RequestTIMELINE
Start July 2026Completion October 2026

ESTIMATED COST
Measure W- ApprovedMeasure W- New Request $500,000Total Budget $880,000

LOCATION
Full Capture Devices on Stormwater Catchbasin for Trash Amendment Compliance - Phase 1
Project #: PW253
City-wide.

Per the State Water Quality Control Board’s Trash Amendment Compliance requirements, the City is required to install full-capture trash filters on the stormwater catch basins in certain areas. $380,000
222
Draft

DESCRIPTION

STATUS NEWTIMELINE
Start April 2027Completion June 2027

ESTIMATED COST
Measure W $ 200,000Total Budget $ 200,000
Chino Hills Parkway Erosion Control (Construction)
Project #: PW271
Permanent erosion control low-impact development BMP measures for the median on Chino Hills Parkway

LOCATION
Chino Hills Parkway within the City limits (where needed) 223
Draft

STATUS Ongoing with new request (to add construction)

TIMELINE
Start August 2025
Completion June 2027

ESTIMATED COST LOCATION
General Fund-Approved
Park Development
$150,000 (for design)
Total Budget $400,000
Sycamore Canyon Park Lower Bridge Replacement Options (All) Project #: FP258
Sycamore Canyon Park, located at 22930 Golden Springs Dr.

DESCRIPTION
The pedestrian bridge will be removed, and a new pathway will be built for access from the lower parking area to the trails system. Additional funds are requested to move the project from the design phase to the construction phase. The construction phase will use the savings from the design phase. $250,000 (for construction)
224
Draft

DRAFT 5-YEAR CIP PROGRAM ATTACHMENT 3 Rev: 5/28/2026
5-YEAR CIP PROGRAM FY 26-27 TO FY 30-31
Project # Project Description * Priority
** Potential
Funding
Sources
Total Project
Budget Request
Potential Funding
Gap FY 25-26 Cont'd to FY 26-27 NEW - Proposed FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 Unscheduled Projects Pending Funding Street Improvement Projects
SI25101 Residential and Collector Street Rehab.- Area 4 (Const.) 2 SB1, MM, MR, GT, HF $ - None COMPLETED SI25104 CDBG Area 5 ADA Curb Ramp Project 2 CDBG $ - None COMPLETEDSI25105 Arterial Street Rehab (Const.) -Lemon Ave (SR60 to City Limit); Brea Cyn Cutoff (SR57 to City Limit) 1 SB1, MM, MR, GT, HF, PA, PC $ - None COMPLETED SI256 Diamond Bar Blvd. Complete Streets (GSD - 60FWY)-Construction 1

GRANT, MM, MR,

MW, PA, SPA,

PC, WH,
GT, TM, SB1, STPL
$ 10,569,000 None
$ 10,569,000
SI261
Pavement Rehabilitation Design FY26-28(Arterials, Residential, Collector Street Rehab, and CDBG Curb Ramps). 1 SB1, MM, MR, GT, HF, PA, PC $ 600,000 $ 100,000 $ 600,000 SI262 Arterial Street Rehab (Location pending) (Const.) 1 SB1, MM, MR, GT, HF, PA, PC $ 3,754,000 None $ 3,754,000 SI264 CDBG Area 6 ADA Curb Ramp Project 2 CDBG $ 145,000 None $ 145,000 SI272 Residential and Collector Street Rehab.- Area 5 (Const.) 2 SB1, MM, MR, GT, HF $ 3,680,000 None $ 3,680,000 SI271 Arterial Street Rehab (DB side of Temple Ave from DBB to City Limit) (Const.) 1 SB1, MM, MR, GT, HF, PA, PC $ 480,000 None $ 480,000 SI273 CDBG Area 7 ADA Curb Ramp Project 2 CDBG $ 189,734 None $ 189,734 NEW Arterial Street Rehab (Location pending) (Const.) 1 SB1, MM, MR, GT, HF, PA, PC $ 4,300,000 $ 3,400,000 $ 4,300,000 NEW Residential and Collector Street Rehab.- Area 6 (Const.) 2 SB1, MM, MR, GT, HF $ 3,900,000 $ 300,000 $ 3,900,000 NEW CDBG Area 1 ADA Curb Ramp Project 2 CDBG $ 145,000 None $ 145,000 NEW Arterial Street Rehab (Location pending) (Const.) 1 SB1, MM, MR, GT, HF, PA, PC $ 2,500,000 $ 1,600,000 $ 2,500,000 NEW Residential and Collector Street Rehab.- Area 7 (Const.) 2 SB1, MM, MR, GT, HF $ 4,158,000 $ 558,000 $ 4,158,000 NEW Residential and Collector Street Rehab Design FY 29-31 1 SB1, MM, MR, GT, HF $ 700,000 $ 100,000 $ 700,000NEW CDBG Area 2 ADA Curb Ramp Project 2 CDBG $ 145,000 None $ 145,000 NEW Arterial Street Rehab (Location pending) (Const.) 1 SB1, MM, MR, GT, HF, PA, PC $ 2,666,000 $ 1,766,000 $ 2,666,000 NEW Residential and Collector Street Rehab.- Area 1 (Const.) 2 SB1, MM, MR, GT, HF $ 4,433,000 $ 833,000 $ 4,433,000 NEW CDBG Area 3 ADA Curb Ramp Project 2 CDBG $ 145,000 None $ 145,000 NEW Arterial Street Rehab (Location pending) (Const.) 1 SB1, MM, MR, GT, HF, PA, PC $ 2,843,000 $ 1,943,000 $ 2,843,000 NEW Residential and Collector Street Rehab.- Area 2 (Const.) 2 SB1, MM, MR, GT, HF $ 4,726,000 $ 1,126,000 $ 4,726,000 NEW CDBG Area 4 ADA Curb Ramp Project 2 CDBG $ 145,000 None $ 145,000 SubTotal - Street Improvement Projects $ 50,223,734 $ 11,726,000 $ 15,068,000 $ 4,349,734 $ 8,345,000 $ 7,503,000 $ 7,244,000 $ 7,714,000 $ - 225

DRAFT 5-YEAR CIP PROGRAM ATTACHMENT 3 Rev: 5/28/2026
5-YEAR CIP PROGRAM FY 26-27 TO FY 30-31
Project # Project Description * Priority
** Potential
Funding
Sources
Total Project
Budget Request
Potential Funding
Gap FY 25-26 Cont'd to FY 26-27 NEW - Proposed FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 Unscheduled Projects Pending Funding Traffic Management/Safety Projects
TM271 Battery Back-Up and CCTV Replacement Program 1 PC 66,000 $ None COMPLETED $ 66,000 SubTotal - Traffic Management/Safety Projects $ 66,000 $ - $ - $ 66,000 $ - $ - $ - $ - $ - Transportation Infrastructure Improvements
N/A $ - None
SubTotal - Transportation Infrastructure Improvements $ - $ - $ - $ - $ - $ - $ - $ - $ - Miscellaneous PW Improvements
PW23403 Brea Canyon Storm Drain Lining 2 MR $ - None COMPLETED PW25403 Full Capture Devices on Stormwater Catchbasin for Trash Amendment Compliance 2 MW $ 880,000 None $ 380,000 $ 500,000 PW271 Chino Hills Parkway Erosion Prevention 2 MW $ 200,000 None $ 200,000 NEW
Groundwater Drainage Improvements-Phase 7 (Cleghorn Drive @ North of Gold Nugget) Design and Construction 2 MW $ 374,000 None
$ 374,000
NEW Ambushers St. Storm Drian Replacement 2 GF $ 450,000 None $ 450,000 NEW Citywide Wayfinding Signs Replacement on RoW 4 GF $ 374,000 $ 374,000 $ 374,000NEW City Entry Monument and Median Improvements (Lemon Ave.) Design 5 GF $ 107,000 $ 107,000 $ 107,000NEW City Entry Monument and Median Improvements (Lemon Ave.) Construction 5 GF $ 800,000 $ 800,000 $ 800,000NEW City Entry Monument and Parkway Improvements (Brea Canyon Road) Design 5 GF $ 107,000 $ 107,000 $ 107,000NEW City Entry Monument and Parkway Improvements (Brea Canyon Road) Construction 5 GF $ 800,000 $ 800,000 $ 800,000 SubTotal -Miscellaneous PW Improvements $ 4,092,000 $ 2,188,000 $ 380,000 $ 700,000 $ 374,000 $ - $ - $ 2,638,000 226

DRAFT 5-YEAR CIP PROGRAM ATTACHMENT 3 Rev: 5/28/2026
5-YEAR CIP PROGRAM FY 26-27 TO FY 30-31
Project # Project Description * Priority
** Potential
Funding
Sources
Total Project
Budget Request
Potential Funding
Gap FY 25-26 Cont'd to FY 26-27 NEW - Proposed FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 Unscheduled Projects Pending Funding Facilites, Parks and Rec Improvements
FP24500 DBC GVBR Lighting and AV Upgrades (Const.) 3 504, 503, GF $ - None COMPLETED FP285 Sycamore Canyon Park Lower Bridge Replacement (Design) 3 GF, MW, CDBG - $ None COMPLETED FP24501 DBC Main Entry/Doors & ADA Improvements (Construction) 2 GF $ 310,000 None $ 310,000 FP261 LLADs Irrigation, Landscape, and Minparks Improvements (Design) 2 D39, D41 $ 600,000 None $ 600,000 Uses FP285 Sycamore Canyon Park Lower Bridge Replacement Options (Construction) 3 GF, MW, CDBG 250,000 $ $ 250,000 $ 250,000 NEW Summitridge Park Band Shelter (Design and Construction) 3 GF $ 2,133,000 $ 2,133,000 $ 2,133,000 NEW DBC Patio/Outdoor Renovations 5 GF $ 800,000 $ 800,000 $ 800,000NEW DBC Library Pad Renovations 5 GF $ 1,067,000 $ 1,067,000 $ 1,067,000NEW DBC Exterior Paint 4 GF $ 267,000 $ 267,000 $ 267,000NEW Civic Center Carpet Replacement 4 GF $ 1,067,000 $ 1,067,000 $ 1,067,000NEW Dog Park Lighting (Design) 5 GF $ 160,000 $ 160,000 $ 160,000NEW Ronald Reagan Park Playground Restrooms Replacement, and ADA Upgrades (Design) 5 MA, GF, PD $ 320,000 $ 300,000 $ 320,000NEW Ronald Reagan Park Playground Restroom Replacement and ADA Improvement (Construction)
3 MA, GF, PD
$ 2,985,000 $ 2,800,000
$ 2,985,000
NEW Dog Park Lighting (Construction) 5 GF $ 587,000 $ 587,000 $ 587,000NEW Sunset Crossing Park (Construction) 3 GF, Grant, MW $ 14,392,000 $ 14,392,000 $ 14,392,000NEW Heritage Park Upgrades (Const.) 2 GF, 504 $ 25,544,000 $ 25,544,000 $ 25,544,000NEW Peterson Park Upgrades (Design) 4 Q, GRANT $ 267,000 $ 267,000 $ 267,000NEW Peterson Park Upgrades (Const.) 4 Q, GRANT $ 2,133,000 $ 2,133,000 $ 2,133,000NEW Musco LED Upgrade (per site) 4 GF $ 693,000 $ 693,000 $ 693,000NEW Parking Lot LED Upgrade (all facilities) 4 GF $ 267,000 $ 267,000 $ 267,000 NEW Pantera Park, New Restroom by Courts 5 GF $ 1,600,000 $ 1,600,000 $ 1,600,000 SubTotal - Facilites, Parks and Rec Improvements $ 55,442,000 $ 54,327,000 $ 910,000 $ 250,000 $ - $ 4,000,000 $ 1,334,000 $ - $ 48,948,000 5-Yr Program Total
FY 26-27 to 30-31
5-Yr Program
Funding Gap
FY 25-26 Cont'd
to
FY 26-27 FY 26-27 FY 28-28 FY 28-29 FY 29-30 FY 30-31
Unscheduled
Projects Pending
Funding
Grand Totals: $ 109,823,734 $ 68,241,000 $ 16,358,000 $ 5,365,734 $ 8,719,000 $ 11,503,000 $ 8,578,000 $ 7,714,000 $ 51,586,000 227

DRAFT 5-YEAR CIP PROGRAM ATTACHMENT 3 Rev: 5/28/2026
Priority
Total 5-Year
CIP Program
Total 5-Year
Funding Gap
1 Mandatory $ 28,478,000 $ 8,909,000
GF General Fund Reserves 2 Needed: If Delayed Will Cost More to Fix $ 50,169,734 $ 28,361,000SPA Sale of Prop A Funds 3 Enhancement: Improve Amenity $ 19,760,000 $ 19,575,000SB1 RMRA (SB-1) 4 Desirable: May be Delayed $ 5,068,000 $ 5,068,000MM Measure M 5 A Luxury Item $ 6,348,000 $ 6,328,000MR Measure R TOTAL $ 109,823,734 $ 68,241,000GT Gas Tax FundPA Prop APC Prop CTM Traffic Mitigation (Private Developer Fair Share) LEGENDSI Sewer Improvement Fund Authorized - Carryover to Next FY 26-27 AB2766 Air Quality Improvement Fund Authorized - To be Completed in FY 25-26TDA SB 821 Fund - Bike and Pedestrian Paths (TDA) Article 3 (METRO) Request for the Next FY 26-27 MTA MTA Grants Proposed for Future FY's 27-28 to 31-31WH Waste Hauler Fund Unscheduled - Pending Funding/TimingQ QuimbyPD Park Development FundCDBG Community Development Block Grant FundsMA Measure AHC Habitat Conservation GrantFEMA Federal Emergency Management AgencyMSRC Mobile Source Air Pollution GrantMW Measure W - Safe, Clean Water ActFT Foothill Transit GrantSCE Southern California Edison Grant540 Internal Service Fund - (540) Building Facility & Maintenance Fund530 Internal Service Funds - (530) Equipment Maintenance & Replacement Fund STP-L Federal Surface Transportation Program - LocalD39 Landscape Assessment District 39-2022D41 Landscape Assessment District 41-2021HSIP Grant CA Highway Safety Improvement Prog. GrantBlack - Annual revenue sourceRed - One-time, non-annual revenue source ** Funding Sources
5-Year CIP Program * Priority & Funding Gap Totals
Description
228

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401 - DEBT SERVICE FUND

FUND DESCRIPTION
This fund was established to account for governmental debt incurred by the City. The Debt Service fund will account for the payment of principal, interest and related administrative costs incurred (e.g. bank fees). The General Fund makes a transfer-in to the Debt Service Fund to provide the resources needed to meet the City’s debt obligations.

The City’s only outstanding debt relates to the 2002 financing needed for the acquisition and construction of the Diamond Bar Center. In May 2021, the City refunded $7.83 million of the outstanding Lease Revenue Bonds associated with the original 2002 acquisition and construction of the Diamond Bar Center. This achieved a gross savings of $1.736 million and present value savings of $1.633 million (or 20.85%) which translates to approximately $144,700 in average annual debt service savings to the General Fund for the remainder of the term (June 2033), and an effective interest rate of 1.15%. The 2021 Bonds were rated by S&P as AA+ (top rating for this type of bond) which is a testament to the City Council's prudent fiscal policies. The total debt service (principal and interest) will be $722,000 for FY 2026-27. The current bonds mature June 1, 2033 and the outstanding amount is approximately $5.0 million as of July 1, 2026. The City’s legal debt limit as of July 1, 2026 is $477.9 million.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
230

BUDGET DETAIL
401 - Debt Service
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Revenues
Investment Income
(48500) Investment Earnings $1,976 $0 $0 $0
INVESTMENT INCOME TOTAL $1,976 $0 $0 $0
Interfund Transfers
(49100) Transfer In - General Fd $717,935 $729,700 $729,700 $726,000 INTERFUND TRANSFERS TOTAL $717,935 $729,700 $729,700 $726,000 REVENUES TOTAL $719,911 $729,700 $729,700 $726,000
Expenses
Operating Exp
(52255) Banking Charges $3,000 $6,500 $6,500 $4,000
OPERATING EXP TOTAL $3,000 $6,500 $6,500 $4,000
Misc Expenditures
(57000) Bond Principal $505,000 $530,000 $530,000 $550,000 (57100) Interest Expense $229,500 $193,200 $193,200 $172,000 MISC EXPENDITURES TOTAL $734,500 $723,200 $723,200 $722,000 EXPENSES TOTAL $737,500 $729,700 $729,700 $726,000
REVENUES LESS EXPENSES -$17,589 $0 $0 $0
231 Draft

Draft

501 - SELF INSURANCE FUND

FUND DESCRIPTION
This fund was originally established in 1989 to pay all self-assumed losses and related costs. The City became a member of the California Joint Powers Insurance Authority in 1990 to provide a variety of insurance programs reducing the City's exposure to potential losses. This fund was amended in FY 2025/26 to provide for potential uninsured losses, claims and deductibles. Contributions to this fund are from the General Fund.

BUDGET DETAIL
501 - Self Insurance Official
2024 - 25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Investment Income
(48500) Investment Earnings $23,590 $10,000 $10,000 $0
(48510) Unrealized Gain/Loss Fmv $11,765 $0 $0 $0
INVESTMENT INCOME TOTAL $35,355 $10,000 $10,000 $0
Interfund Transfers
(49100) Transfer In - General Fd $580,000 $0 $0 $820,807 INTERFUND TRANSFERS TOTAL $580,000 $0 $0 $820,807
REVENUES TOTAL $615,355 $10,000 $10,000 $820,807
Expenses
Misc Expenditures
(57200) Crime Insurance $2,200 $2,408 $2,408 $2,588
(57202) Property Insurance $78,423 $83,011 $83,011 $68,424 (57204) Pollution Insurance $3,854 $4,541 $4,541 $4,795 (57210) Liability Insurance $449,641 $560,784 $560,784 $745,000 MISC EXPENDITURES TOTAL $534,118 $650,744 $650,744 $820,807 Interfund Transfer Out $0 $100,000 $100,000 $0
EXPENSES TOTAL $534,118 $750,744 $750,744 $820,807
REVENUES LESS EXPENSES $81,237 -$740,744 -$740,744 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
233 Draft

502 - VEHICLE MAINTENANCE & REPLACEMENT FUND

FUND DESCRIPTION
This fund was established in FY 1999/2000 to incorporate a method for the eventual replacement of the City's vehicles and associated equipment. The vehicles and equipment will be capitalized over its useful life expectancy. Beginning with FY 2015/2016 the fleet fuel and maintenance costs will also be tracked in this fund.

The necessary funds to cover the costs incurred are transferred from the General Fund.

BUDGET DETAIL
502 - Vehicle Maintenance & Equipment
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Revenues
Investment Income
(48500) Investment Earnings $15,677 $6,000 $6,000 $6,000 (48510) Unrealized Gain/Loss Fmv $7,819 $0 $0 $0
INVESTMENT INCOME TOTAL $23,496 $6,000 $6,000 $6,000
Interfund Transfers
(49100) Transfer In - General Fd $269,000 $296,500 $296,500 $136,500 (49251) Transfer In - Ab2766 $0 $0 $0 $35,000
INTERFUND TRANSFERS TOTAL $269,000 $296,500 $296,500 $171,500 REVENUES TOTAL $292,496 $302,500 $302,500 $177,500
Expenses
Operating Exp
(52307) Rental/Lease - Vehicles $0 $0 $0 $35,000
(52312) Vehicle Maintenance $54,760 $68,500 $68,500 $61,500 (52330) Fuel $31,131 $43,000 $43,000 $40,000
(53000) Depreciation Expense $39,646 $0 $0 $0
OPERATING EXP TOTAL $125,537 $111,500 $111,500 $136,500 Capital Outlay Exp
(56115) Vehicles $29,292 $150,000 $150,000 $0
(56999) Capital Expense Contra -$29,119 $0 $0 $0
CAPITAL OUTLAY EXP TOTAL $173 $150,000 $150,000 $0
EXPENSES TOTAL $125,710 $261,500 $261,500 $136,500
REVENUES LESS EXPENSES $166,786 $41,000 $41,000 $41,000 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
234 Draft

503 - EQUIPMENT MAINTENANCE & REPLACEMENT
FUND

FUND DESCRIPTION
This fund has been established to assist the City in funding and anticipating various equipment replacement and/or enhancements. The equipment will be capitalized over the life expectancy and the amount will be transferred into this fund from the General Fund.

BUDGET DETAIL
503 - Equipment Maintenance & Replacement Official
2024-25 Actual 2025-26 Adopted
Budget
2025-26 Revised
Budget
2026-27 Proposed
Budget
Revenues
Investment Income
(48500) Investment Earnings $54,576 $8,000 $8,000 $8,000 (48510) Unrealized Gain/Loss Fmv $27,218 $0 $0 $0
INVESTMENT INCOME TOTAL $81,794 $8,000 $8,000 $8,000
Interfund Transfers
(49100) Transfer In - General Fd $53,580 $0 $0 $0
(49104) Transfer In - Tech Reserve $705,000 $250,000 $250,000 $0 INTERFUND TRANSFERS TOTAL $758,580 $250,000 $250,000 $0 REVENUES TOTAL $840,374 $258,000 $258,000 $8,000
Expenses
Operating Exp
(53000) Depreciation Expense $33,042 $0 $0 $0
OPERATING EXP TOTAL $33,042 $0 $0 $0
Capital Outlay Exp
(56130) Computer Eq - Hardware Exp $499,528 $187,000 $381,400 $63,000 (56135) Computer Eq - Software Exp $1,592 $145,000 $837,082 $145,000 CAPITAL OUTLAY EXP TOTAL $501,120 $332,000 $1,218,482 $208,000 EXPENSES TOTAL $534,162 $332,000 $1,218,482 $208,000
REVENUES LESS EXPENSES $306,212 -$74,000 -$960,482 -$200,000 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
235 Draft

504 - BUILDING FACILITY & MAINTENANCE FUND

FUND DESCRIPTION
This fund was established in FY 2012/2013 to incorporate a method to fund the eventual replacement of equipment and capital repairs at City Hall, Diamond Bar Center and other City facilities.

BUDGET DETAIL (REVENUES)
504 - Building Facility & Maintenance Revenues
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Investment Income
(48500) Investment Earnings $86,758 $10,800 $10,800 $10,800 (48510) Unrealized Gain/Loss Fmv $43,268 $0 $0 $0
INVESTMENT INCOME TOTAL $130,026 $10,800 $10,800 $10,800 Interfund Transfers
(49100) Transfer In - General Fd $154,200 $0 $0 $100,000 (49501) Transfer In - Self Insurance $0 $100,000 $100,000 $0 INTERFUND TRANSFERS TOTAL $154,200 $100,000 $100,000 $100,000 TOTAL $284,226 $110,800 $110,800 $110,800

BUDGET DETAIL (EXPENSES)
504 - Building Facility & Maintenance Expenses
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Operating Exp
(53000) Depreciation Expense $21,809 $0 $0 $0
OPERATING EXP TOTAL $21,809 $0 $0 $0
Capital Outlay Exp
(56100) Capital Outlay Expense $121,894 $89,000 $208,500 $0 CAPITAL OUTLAY EXP TOTAL $121,894 $89,000 $208,500 $0
Interfund Transfer Out
(59301) Transfer Out - Cip Fund $10,000 $0 $0 $0
INTERFUND TRANSFER OUT TOTAL $10,000 $0 $0 $0
TOTAL $153,703 $89,000 $208,500 $0
City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
236 Draft

Draft

601 - OTHER POST EMPLOYMENT BENEFITS
(OPEB) TRUST FUND

FUND DESCRIPTION
This fund was established in accordance with the GASB Statement 74 (previously GASB 43) for Post Employment Benefit Plans Other Than Pension Plans.

BUDGET DETAIL
601 - OPEB Trust Official
2024-25 Actual 2025-26 Adopted Budget 2025-26 Revised Budget 2026-27 Proposed Budget Revenues
Investment Income
(48500) Investment Earnings $75,124 $26,600 $26,600 $26,600 INVESTMENT INCOME TOTAL $75,124 $26,600 $26,600 $26,600 Interfund Transfers
(49105) Transfer In - Opeb Reserve $88,000 $88,000 $88,000 $88,000 INTERFUND TRANSFERS TOTAL $88,000 $88,000 $88,000 $88,000 REVENUES TOTAL $163,124 $114,600 $114,600 $114,600
REVENUES LESS EXPENSES $163,124 $114,600 $114,600 $114,600 City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
238 Draft

Draft

GLOSSARY
Accounting System - The set of records and procedures that are used to record, classify, and report information of the financial status and operations of an entity.

Accrual - The basis of accounting by which revenues are recorded when earned and expenditures are recorded as soon as they result in liabilities for benefits received.

Agency Fund - An assemblage of funds that one government agency holds on behalf of another government agency.

Appropriation - Money set aside by the City Council for a specific purpose.

Appropriation Limit - The calculated dollar amount that restricts the ability to receive and appropriate proceeds of taxes.

Balanced Budget - A balanced budget is defined as a budget in which operating revenues should cover operating expenditures, including debt service. The ending fund balance must meet minimum policy levels. For the general fund, this level has been stablished at 25%. Under this policy, it is allowable for total expenditures to exceed revenues in a given year; however, in this sutation, beginning fund balance can only be used to fund capital improvement plan projects, or other "one-time," non-recurring expenditures.

Baseline Budget - A baseline budget serves as the starting point for City departments' budget, and typically includes initial revenue and expenditure projections.

Beginning/Ending Fund Balance - Unencumbered resources available in a fund from the prior/current year after payment of the prior/current year expenses.

Budget - The City's financial plan for the 12 month period through June, which details spending priorities for the year and how the City will pay for them.

Budget Calendar - The schedule of key dates or milestones, which the City follows in the preparation and adoption of the budget.

Capital Improvement Program (CIP) - Funds used to account for the purchase or construction of major capital projects, which are not financed by proprietary, special assessment or trust funds.

Capital Outlays - Expenditures for the acquisition of capital assets.

City of Diamond Bar Budget
Fiscal Year 26/27
www.diamondbarca.gov
240 Draft

Capital Project - Any improvement or acquisition of major facilities with a useful life of at least five years such as roads, bridges, buildings, or land.

Carry-over - Funding approved in the current budget but not expended during a particular fiscal year. These appropriations are carried forward into the next fiscal year for their original intended purpose.

Community Development Block Grants (CDBG) - Funds established to account for revenues from the federal government and expenditures as prescribed under the Community Development Block Grant program.

Cost Allocation - A method used to charge general fund overhead costs to other funds such as an Internal Service Fund.

Debt - An obligation resulting from the borrowing of money or for the purchase of goods and services.

Debt Service - Interest and principal payments on debt issued for major projects.

Department - An organizational unit comprised of programs or divisions.

Encumbrance - A legal obligation to pay funds, an expenditure of which has not yet occurred.

Expense - A cost incurred for operations, maintenance, interest or other charges.

Fee - A general term used for any charge levied by government for providing a service or performing an activity.

Fiscal Year (FY) - A 12-month accounting period that doesn't necessarily correspond to the calendar year.

Diamond Bar's fiscal year starts on July 1 and in any given year and ends on June 30 of the following year.

Franchise Fees - Companies are granted special privileges for the continued use of public property, such as city streets. Such companies usually involve elements of monopoly and may require regulation. The Franchise Fees are the amounts required for the continued granting of these privileges. Franchises currently granted within the City are Electric, Gas, Cable TV, Bus Benches, and Waste Hauler.

Full-Time Equivalent (FTE) - A position converted to the decimal equivalent of a full-time position based on 2,080 hours per year.

Fund - A self-balancing set of accounts.

Fund Balance - The amount of financial resources in a given fund that are not restricted to fund existing commitments and are therefore available for any use permitted for the fund.

Gann Limit (Proposition 4) - Under this article of the California Constitution, the City must compute an annual appropriation limit that states a ceiling on the total amount of tax revenues the City can appropriate annually.

General Fund - A general fund typically is the chief operating fund of a government.

Interfund Transfers - Payments from one fund to another fund, primarily for work or services provided.

Internal Service Fund - A fund accounting for centralized services provided to various City departments where the cost is reimbursed.

Operating Budget - The annual appropriation of funds for on-going program costs, which include salaries, benefits, maintenance, operation, and capital outlay items. 241
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